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After nearly two decades of negotiations, Belgium and France signed a new Income Tax Treaty on November 9, 2021 (the "New Treaty"). The New Treaty is in line with the latest O.E.C.D.
The New Treaty contains significant amendments, not all of which are in line with the 2017 OECD Model Tax Convention.
The New Treaty contains significant amendments, not all of which are in line with the 2017 OECD Model Tax Convention (the “OECD MTC”). The most…