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Disclaimer on the entry into effect of the provisions of the MLI
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Entry into Effect of the MLI Provisions:
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The provisions of the MLI applicable to this Convention do not take effect on the same dates as the original provisions of the Convention. Each of provisions of the MLI could take effect on different dates, depending on the types of taxes involved (taxes withheld at source or other taxes levied) and on the choices made by Belgium and the United Kingdom in their MLI positions.
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Dates of the deposit of instruments of ratification, acceptance or approval: 26 June 2019 for Belgium and 29 June 2018 for the United Kingdom.
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Entry into force of the MLI: 1 October 2019 for Belgium and 1 October 2018 for the United Kingdom.
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This document provides specific information on the dates on or after which each of the provisions of the MLI has effect with respect to the Convention throughout this document.
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Unless it is stated otherwise elsewhere in this document, the provisions of the MLI have effect with respect to the Convention:
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- with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020;
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- with respect to all other taxes levied by Belgium, for taxes levied with respect to taxable periods beginning on or after 1 April 2020; and
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- with respect to the United Kingdom, from 1 April 2020 for Corporation tax and from 6 April 2020 for income tax and capital gains tax.