Protocol to Tax Treaty between Belgium and Mexico has Entered into Force

The protocol to the 1992 income tax treaty between Belgium and Mexico entered into force on 19 August 2017. The protocol, signed 26 August 2013, is the first to amend the treaty.

Treaty Article Amendments

Main changes include:

• The replacement of Article 2 (Taxes Covered);
• The amendment of Article 3 (General Definitions) with respect to the meaning of "competent authority" for Belgium, as well as the addition of definitions for the terms "enterprise", "business", "pension fund", and "recog…