A second protocol to the Double Taxation Convention between the UK and Belgium was signed in London on 13 March 2014 by:
David Gauke MP, Exchequer Secretary to the Treasury;
Didier Reynders, Deputy Prime Minister and Minister of Foreign Affairs,
Foreign Trade and European Affairs;
Geert De Proost, Representative of the Flemish Government in London.
The Protocol makes it clear that the amendments made to the 1987 Double Taxation Convention by the 2010 Protocol, apply not only to federal taxes, but also to those applied by the regions (Brussels-Capital, Flemish and Walloon regions) and the Communities (Flemish, French and German speaking). It also confirms that the regional and communal Finance Ministers are recognised as 'competent authorities'.
Follow the link below to see the text of the Protocol, which will be published by the Stationery Office once presented to Parliament for approval.
The Protocol will enter into force once both countries have completed their legislative procedures.
HM Revenue & Customs
14 March 2014