DT3400+ - Double Taxation Relief Manual: Contents


ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Belgium

DT3400Belgium: Agreement
DT3401Belgium: Admissible and inadmissible taxes
DT3402Belgium: Source of income
DT3403Belgium: Residence
DT3404Belgium: Dividends
DT3405Belgium: Interest
DT3407Belgium: Offshore activities
DT3408Belgium: Claims procedures
DT3440Belgium: Underlying Tax
DT3450DT: Belgium: double taxation agreement SI1987 No.2053, Article 1: Personal scope
DT3451DT: Belgium: double taxation agreement SI1987 No.2053, Article 2: Taxes covered
DT3452DT: Belgium: double taxation agreement SI1987 No.2053, Article 3: General definitions
DT3453DT: Belgium: double taxation agreement SI1987 No.2053, Article 4: Residence
DT3476:DT: Belgium: double taxation agreement SI1987 No.2053, Article 27: Members of diplomatic or permanent missions and consular posts
DT3454DT: Belgium: double taxation agreement Establishment
DT3455DT: Belgium: double taxation agreement SI1987 No.2053, Article 6: Income from immovable property
DT3456DT: Belgium: double taxation agreement SI1987 No.2053, Article 7: Business profits
DT3457DT: Belgium: double taxation agreement SI1987 No.2053, Article 8: Shipping, inland waterways transport and air transport
DT3458DT: Belgium: double taxation agreement SI1987 No.2053, Article 9: Associated enterprises
DT3459DT: Belgium: double taxation agreement SI1987 No.2053, Article 10: Dividends
DT3460DT: Belgium: double taxation agreement SI1987 No.2053, Article 11: Interest
DT3461DT: Belgium: double taxation agreement SI1987 No.2053, Article 12: Royalties
DT3462DT: Belgium: double taxation agreement SI1987 No.2053, Article 13: Capital gains
DT3463DT: Belgium: double taxation agreement SI1987 No.2053, Article 14 Independent personal services
DT3464DT: Belgium: double taxation agreement SI1987 No.2053, Article 15 Dependent personal services
DT3465DT: Belgium: double taxation agreement SI1987 No.2053, Article 16 Directors' fees
DT3466DT: Belgium: double taxation agreement SI1987 No.2053, Article 17 Artistes and Athletes
DT3467DT: Belgium: double taxation agreement SI1987 No.2053, Article 18: Pensions
DT3468DT: Belgium: double taxation agreement SI1987 No.2053, Article 19: Governmental service
DT3469DT: Belgium: double taxation agreement SI1987 No.2053, Article 20: Students
DT3470DT: Belgium: double taxation agreement SI1987 No.2053, Article 21: Offshore activities
DT3471DT: Belgium: double taxation agreement SI1987 No.2053, Article 22: Other income
DT3472DT: Belgium: double taxation agreement SI1987 No.2053, Article 23: Elimination of double taxation
DT3473DT: Belgium: double taxation agreement SI1987 No.2053, Article 24: Non-discrimination
DT3474DT: Belgium: double taxation agreement SI1987 No.2053, Article 25: Mutual agreement procedure
DT3475DT: Belgium: double taxation agreement SI1987 No.2053, Article 26: Exchange of information
DT3476DT: Belgium: double taxation agreement SI1987 No.2053, Article 27: Members of diplomatic or permanent missions and consular posts
DT3477DT: Belgium: double taxation agreement SI1987 No.2053, Article 28: Miscellaneous rules
DT3478DT: Belgium: double taxation agreement SI1987 No.2053, Article 29: Entry into force
DT3479DT: Belgium: double taxation agreement SI1987 No.2053, Article 30: Termination