Australian Tax Treaties

Belgian Agreement  

Belgian Protocol (No 1)  

II   ARTICLE II  
Article 9 of the Agreement shall be amended by:

(a) deleting from paragraph (2) " of this Article " and substituting " of paragraph (1) " ; and

(b) adding at the end thereof the following paragraph:

" (4) Notwithstanding the provisions of this Article, an enterprise of one of the Contracting States may be taxed by that State as if this Article had not come into effect but, so far as it is practicable to do so, in accordance with the principles of paragraph (1). "