The Australian Taxation Office (ATO) has published the synthesized text of the 1977 tax treaty with Belgium as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
The synthesized text was prepared on the basis of the reservations and notifications (MLI positions) provided by Australia and Belgium on the date of deposit of their MLI ratification instruments. The sole purpose of the text is to facilitate the unde…