7 AVRIL 2019. - Loi portant assentiment à la Convention multilatérale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices et à la note explicative, faites à Paris le 24 novembre 2016 (1)
Conformément aux paragraphes 1(b) et (5)(b) de l'article 35 de la Convention multilatérale, le Royaume de Belgique a notifié son intention d'appliquer une période plus courte (un mois calendrier et 6 jours) aux fins de la Convention suivante: CONVENTION ENTRE LE ROYAUME DE BELGIQUE ET LE ROYAUME DES PAYS-BAS TENDANT A EVITER LA DOUBLE IMPOSITION ET A PREVENIR L'EVASION FISCALE EN MATIERE D'IMPOTS SUR LE REVENU ET SUR LA FORTUNE, LES PROTOCOLES I ET II ET L'ECHANGE DE LETTRES, FAITS A LUXEMBOURG LE 5 JUIN 2001 (2).
Le Royaume des Pays-Bas ayant également procédé à cette notification, la Convention multilatérale est donc d'application entre le Royaume de Belgique et le Royaume des Pays-Bas :
- s'agissant des impôts...
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