Australian Tax Treaties
Belgian Agreement
AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
CHAPTER I
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SCOPE OF THE AGREEMENT
ARTICLE 2
Taxes Covered
(1)
The existing taxes to which this Agreement shall apply are -
(a) in Australia:
the Commonwealth income tax, including the additional tax upon the undistributed amount of the distributable income of a private company;
(b) in Belgium:
the individual income tax ( imp ô t des personnes physiques - personenbelasting );
the corporate income tax ( imp ô t des soci é tes - vennootschapsbelasting );
the income tax on legal entities ( imp ô t des personnes morales - rechtspersonenbelasting );
the income tax on non-residents ( imp ô t des non-residents - belasting der niet- verblijfhouders );
including the prepayments, the surcharges on these taxes and prepayments, and the communal supplement to the individual income tax.
(2)
This Agreement shall also apply to any identical or substantially similar taxes which are imposed by one of the Contracting States after the date of signature of this Agreement in addition to, or in place of, the existing taxes. At the end of each calendar year, the competent authority of each Contracting State shall notify the competent authority of the other Contracting State of any substantial changes which have been made in the laws of his State relating to the taxes to which this Agreement applies.
As amended by Belgian Protocol (No 1) and Belgian Protocol (No 2)
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
The existing taxes to which this Agreement shall apply are -
(a) in Australia:
the Commonwealth income tax, including the additional tax upon the undistributed amount of the distributable income of a private company;
(b) in Belgium:
the individual income tax ( imp ô t des personnes physiques - personenbelasting );
the corporate income tax ( imp ô t des soci é tes - vennootschapsbelasting );
the income tax on legal entities ( imp ô t des personnes morales - rechtspersonenbelasting );
the income tax on non-residents ( imp ô t des non-residents - belasting der niet- verblijfhouders );
including the prepayments, the surcharges on these taxes and prepayments, and the communal supplement to the individual income tax.
(2)
This Agreement shall also apply to any identical or substantially similar taxes which are imposed by one of the Contracting States after the date of signature of this Agreement in addition to, or in place of, the existing taxes. At the end of each calendar year, the competent authority of each Contracting State shall notify the competent authority of the other Contracting State of any substantial changes which have been made in the laws of his State relating to the taxes to which this Agreement applies.
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