§
### Convention between the Government of the Kingdom of Belgium and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Brussels on 1 June 1987, as amended by the protocol signed at Paris on 24 June 2009
§
The Government of the Kingdom of Belgium and the Government of the United Kingdom of Great Britain and Northern Ireland;
§
[REPLACED by paragraphs 1 and 3 of Article 6 of the MLI] [Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;]
§
The following paragraph 1 and paragraph 3 of Article 6 of the MLI replace the text referring to an intent to eliminate double taxation in the preamble of this Convention:
§
Article 6 of the MLI — purpose of a covered tax agreement
§
Desiring to further develop their economic relationship and to enhance their co-operation in tax matters, Intending to eliminate double taxation with respect to the taxes covered by [this Convention] without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in [the Convention] for the indirect benefit of residents of third jurisdictions),
§
Have agreed as follows: