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Belgium Approves Protocol to Tax Treaty with Malta — Orbitax Tax News & Alerts

On 16 July 2015, Belgium approved for ratification the pending protocol to the 1974 income tax treaty with Malta. The protocol, signed 19 January 2010, replaces Article 26 (Exchange of Information), bringing it in line with the OECD standard for information exchange.

The protocol will enter into force once the ratification instruments are exchanged, and will apply from 1 January o...