Entry into force: tax treaty commencement governs when income tax provisions take effect and replaces prior treaty. Entry into force requires reciprocal written notifications through diplomatic channels and takes effect thirty days after the later notification; it ... Summary
Entry into force: tax treaty commencement governs when income tax provisions take effect and replaces prior treaty.
Entry into force requires reciprocal written notifications through diplomatic channels and takes effect thirty days after the later notification; it applies in India to income arising in prior years beginning on or after the first April following the calendar year of entry into force, and in Belgium to source taxes on income credited or payable on or after the first January following that calendar year and to other income taxes for taxable periods ending on or after the thirty-first December following that calendar year. The earlier 1974 Agreement and related Protocols are terminated as to taxes covered once the present Agreement takes effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
