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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Belgium Tax Protocol: Matching Lower Tax Rates for Royalties, Global Expense Deductions, and Consultation on Tax Amendments.</h1> The Protocol between the Governments of India and Belgium forms an integral part of their Double Tax Avoidance Agreement (DTAA). It stipulates that if India agrees to a lower tax rate on royalties or technical service fees with an OECD member state after January 1, 1990, the same rate will apply to the India-Belgium Agreement. For Belgian permanent establishments of Indian enterprises, Belgium will allow deductions for executive and administrative expenses incurred globally. Amendments to tax credit laws require notification and possible consultation between the two countries. The Protocol was signed in Brussels on April 26, 1993.
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