On 9 November 2021, officials from Belgium and France signed a new income tax treaty. According to a release on the signing, the new treaty is in line with the latest BEPS standards. It contains, in particular, a new definition of residence as well as provisions relating to permanent establishments and general anti-abuse mechanisms. It also makes it possible to preserve the Contracting States' right to tax capital gains relating to real estate located in a State and in the event of substanti…