On 14 March 2014, the tax information exchange agreement between Belgium and Belize entered into force according to a notice published by the Belgian Ministry of Foreign Affairs on 17 June 2014.
The Belgian taxes covered by the TIEA include:
- Individual income tax
- Corporate income tax
- Income tax on legal entities
- Income tax on non-residents
- Value added tax
The Belize taxes covered by the TIEA include:
- Income tax, including surtax or surcharge
- Business tax
- General sales tax
The provisio…