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Double Tax Agreements

The Role of Double Tax Agreements

Belgium

1981 Agreement

Status: In force
Signed: 15 September 1981
In force: 8 December 1983
Effective: In New Zealand: From 1 April 1984.
In Belgium: Income subject to withholding tax, from 1 January 1984; other provisions, from taxable periods beginning 1 January 1984. (refer Article 28)
Legislation: Double Taxation Relief (Belgium) Order 1983

Protocol to the 1981 Agreement

Status: In force
Signed: 15 September 1981
In force: 8 December 1983
Effective: In New Zealand: From 1 April 1984.
In Belgium: Income subject to withholding tax, from 1 January 1984; other provisions, from taxable periods beginning 1 January 1984 (refer Article 28)
Legislation: Double Taxation Relief (Belgium) Order 1983

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