The amending protocol to the 1970 tax treaty between Belgium and Ireland entered into force on 14 May 2019. The protocol, signed 14 April 2014, is the first to amend the treaty. It updates the competent authority in respect of Belgium and replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol applies for criminal tax matters from the date of its entry into force, and for other matters from 1 January 2020.