https://www.taxtmi.com/acts?id=45629 The Protocol adds a most favoured nation rule applying more favourable royalty and fees for technical services taxation from later OECD member conventions; requires Belgium to allow deductions for executive and general administrative expenses reasonably allocable to an Indian enterprise's Belgian permanent establishment, with a floor equal to amounts allowable at signature; and mandates mutual notification and consultation between competent authorities where domestic law later amends tax credit or reduction rules, with English prevailing among authenticated language texts. en-us Fri, 18 Oct 2024 18:21:19 +0530 Wed, 23 Oct 2024 16:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45629 The Protocol adds a most favoured nation rule applying more favourable royalty and fees for technical services taxation from later OECD member conventions; requires Belgium to allow deductions for executive and general administrative expenses reasonably allocable to an Indian enterprise's Belgian permanent establishment, with a floor equal to amounts allowable at signature; and mandates mutual notification and consultation between competent authorities where domestic law later amends tax credit or reduction rules, with English prevailing among authenticated language texts. Act-Rules DTAA Fri, 18 Oct 2024 18:21:19 +0530 https://www.taxtmi.com/acts?id=45629