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New Japan-Belgium Tax Treaty - Signed

New Japan-Belgium Tax Treaty - Signed

On 12 October 2016, the government of Japan and the government of the Kingdom of Belgium signed the ‘Convention between Japan and the Kingdom of Belgium for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance’ (new treaty).

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This new treaty will supersede the current tax treaty, which entered into force in 1970 and was partly amended in 1990 and in 2013.

We have set out in this e-Tax News the main points of the new treaty.

Contents

  1. Reduction in Tax Rates on Investment Income in the Source Country
  2. Anti-Treaty Shopping Provision (Article 22)
  3. New Clauses/Provisions
  4. Enter into Force (Article 30)

KPMG Japan e-Tax News No.120

e-Tax News

© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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