On 28 February 2018, Belgium published the decree for the ratification of the 2007 income and capital tax treaty with Uganda, as well as the 2014 amending protocol to that treaty, which updates the definition of competent authority and the article on exchange of information. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Belgian individual income tax, corporate income tax, income tax on legal entities, income tax on nonresidents, and the sup…