Schedule CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- ARTICLE 1Personal scope
- ARTICLE 2Taxes covered
- ARTICLE 3General definitions
- ARTICLE 4Residence
- ARTICLE 5Permanent establishment
- ARTICLE 6Income from immovable property
- ARTICLE 7Business profits
- ARTICLE 8Shipping, inland Waterways transport and air transport
- ARTICLE 9Associated enterprises
- ARTICLE 10Dividends
- ARTICLE 11Interest
- ARTICLE 12Royalties
- ARTICLE 13Capital gains
- ARTICLE 14Independent personal services
- ARTICLE 15Dependent personal services
- ARTICLE 16Directors' fees
- ARTICLE 17Artistes and athletes
- ARTICLE 18Pensions
- ARTICLE 19Government service
- ARTICLE 20Students
- ARTICLE 21Offshore activities
- ARTICLE 22Other income
- ARTICLE 23Elimination of double taxation
- ARTICLE 24Non-discrimination
- ARTICLE 25Mutual agreement procedure
- ARTICLE 26Exchange of information
- ARTICLE 27Members of diplomatic or permanent missions and consular posts
- ARTICLE 28Miscellaneous rules
- ARTICLE 29Entry into force
- ARTICLE 30Termination