- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2.It is hereby declared— (a) that the arrangements specified in...
This Convention shall apply to persons who are residents of...
ARTICLE 5 Permanent establishment
1.For the purposes of this Convention, the term “permanent establishment”...
2.The term “permanent establishment” includes especially: (a) a place of...
3.A building site or construction or installation project constitutes a...
4.Notwithstanding the preceding provisions of this Article, the term “permanent...
5.Notwithstanding the provisions of paragraphs (1) and (2) of this...
7.Nothing in this Article shall prevent an insurance enterprise of...
1.The profits of an enterprise of a Contracting State shall...
2.Subject to the provisions of paragraph (3) of this Article,...
3.In determining the profits of a permanent establishment, there shall...
4.No profits shall be attributed to a permanent establishment by...
5.For the purposes of the preceding paragraphs of this Article,...
6.Where profits include items of income which are dealt with...
ARTICLE 8 Shipping, inland Waterways transport and air transport
2.However, such interest may also be taxed in the Contracting...
3.The term “interest” as used in this Article means income...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Interest shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
7.Any provision in the laws of either Contracting State relating...
Directors' fees and other similar payments derived by a resident...
Subject to the provisions of paragraph (1) of Article 19...
Payments which a student or business apprentice who is or...
ARTICLE 21 Offshore activities
1.The provisions of this Article shall apply notwithstanding any other...
2.An enterprise of a Contracting State which carries on offshore...
3.Profits from the transportation of supplies or personnel by a...
4.A resident of a Contracting State who carries on offshore...
5.(a) Subject to sub-paragraphs (b) and (c) of this paragraph,...
1.Nationals of a Contracting State shall not be subjected in...
2.The taxation on a permanent establishment which an enterprise of...
3.Nothing in this Article shall be construed as preventing Belgium:...
4.Nothing contained in this Article shall be construed as obliging...
5.Except where the provisions of paragraph (1) of Article 9,...
6.Enterprises of a Contracting State, the capital of which is...
ARTICLE 27 Members of diplomatic or permanent missions and consular posts
ARTICLE 28 Miscellaneous rules
1.Where under any provision of this Convention income from a...
2.Subject to the provisions of paragraph (4) of this Article,...
3.Subject to the provisions of paragraph (4) of this Article,...
4.Nothing in the Convention shall entitle an individual who is...
5.The provisions of the Convention shall not limit the taxation...
6.The provisions of the Convention shall not be construed so...
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: