Protocol amending the Agreement with the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income of 13 October 1977
Australian Treaty Series Number | [1986] ATS 25 |
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Done at Place and Date | Canberra, 03/20/1984 |
Treaty Status (Australia) |
In Force , eif with exchange of notes. |
Agreement Type |
Bilateral |
Country (Bilateral) |
Belgium |
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Subject of Treaty |
Taxation |
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Entry into Force for Australia, Date and Conditions | 09/20/1986, Applicable to Christmas, Cocos and Norfolk Islands and Ashmore and Cartier Islands and Coral Sea Islands |
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Treaty Acceptance |
1. Action and Date |
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2. Action and Date |
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Treaty Withdrawal |
1. Action and Date |
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2. Action and Date |
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Registered with UN | |
Other Series Numbers and Reference to Text | Act 1984/1254; UNTS 1445 p372I |
Amendments to Treaty and Notes | On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Agreement between Australia and Belgium available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Belgium-agreement&PiT=99991231235958 |
Last Updated | 03/02/2020 |
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