Officials from Spain and Belgium signed a protocol to the income and capital tax treaty between the two countries on April 15th, 2015. The protocol amends the current treaty that was originally signed in June 1995 and was amended by a prior protocol in June 2000. An additional protocol was signed in 2009, but never went into force.
The new protocol updates the existing treaty to bring it in line with OECD standards for transparency and exchange of information. The provisions will apply from Janu…