Belgium's Ministry of Finance has published the synthesized text (in French) of the tax treaty with Canada as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text, prepared by the Belgian competent authority in consultation with Canada, is intended solely to aid interpretation. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable.
The MLI applies for th…