On 28 August 2007, the Belgian Ministry of Finance published a Draft Model Convention and related protocol of June 2007, which will be used by Belgium for its tax treaty negotiations. The model generally follows the OECD Model Convention.
Deviations from the OECD Model Convention include:
| - | the withholding tax on dividends will be 0% if the beneficial owner is: (i) a company which holds for an uni… |