On 24 November 2015, the Belgian Chamber of Representatives approved for ratification the pending protocols to the tax treaties with Canada, Poland, and the UK.
The protocol to the 2002 tax treaty with Canada was signed on 1 April 2014. It replaces Article 26 (Exchange of Information) to bring 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 retroactively from 1 January 2006 with res…