The Belgium government has published the protocol signed 9 March 2017 to amend the 1993 income tax treaty with India. The Protocol:
- Replaces the definition of "competent authority" in Article 3 (General Definitions) to mean:
- in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative; and
- in the case of Belgium, as the case may be, the Minister of Finance of the federal Government and/or of the Government of a Region and…