On 16 July 2014, the U.K. ratified the pending protocol to the 1987 income and capital tax treaty with Belgium. The protocol was signed 13 March 2014.
The protocol clarifies that the amendments made in the 2009 protocol to the treaty are applicable not only to federal taxes, but also taxes levied by various regions and communities in each country. It also confirms that regional and communal Finance Ministers are recognized as competent authorities.
The protocol will enter into fo…