DT3451 - DT: Belgium: double taxation agreement SI87 2053, Article 2: Taxes covered

(1) The taxes which are the subject of this Convention are:

(a) in the United Kingdom of Great Britain and Northern Ireland:

(i) the income tax;

(ii) the corporation tax;

(iii) the petroleum revenue tax; and

(iv) the capital gains tax;

(hereinafter referred to as `United Kingdom tax`);

(b) in Belgium:

(i) the individual income tax (l'impôt des personnes physiques-de personenbelasting);

(ii) the corporate income tax (l'impôt des sociètés-de vennootschapsbelasting);

(iii) the income tax on legal entities (l'impôt des personnes morales-de rechtspersonenbelasting);

(iv) the income tax on non-residents (l'impôt des non-residents-de belasting der nietverblijfhouders); including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax;

(hereinafter referred to as `Belgian tax`).

(2) The Convention shall also apply to any identical or substantially similar taxes which are imposed by a Contracting State or a political subdivision or a local authority thereof after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.