On 23 November 2018, Belgium published in the Official Gazette the Law of 11 September 2015 on assent to the tax information exchange agreement with Bermuda, which includes that the agreement entered into force on 16 October 2017. The agreement, which was signed by Belgium on 11 April 2013 and by Bermuda on 23 May 2013, is the first of its kind between the two jurisdictions. It applies for criminal tax matters on the date of its entry into force, and for all other matters in respect of taxab…