Belgium / United Kingdom · English
Belgium–United Kingdom: HMRC MLI publisher synthesis
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Unreviewed · applicability unverifiedHMRC publisher synthesis; not an authentic signed instrument. Authentic treaty and MLI texts prevail. Currentness not checked.
Contents
Article 3 · general definitions
Article 5 · permanent establishment
Article 6 · income from immovable property
Article 8 · shipping and air transport
Article 9 · associated enterprises
Article 14 · independent personal services
Article 15 · income from employment
Article 17 · artists and athletes
Article 19 · government service
Article 21 · offshore activities
Article 23 · elimination of double taxation
Article 24 · non-discrimination
Article 25 · mutual agreement procedure
Article 26 · exchange of information
Article 27 · members of diplomatic or permanent missions and consular posts