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TMI BlogPersonal ScopeX X X X Extracts X X X X X X X X Extracts X X X X ..... overnment of the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed on 26 April 1993 (the Agreement ), as modified by the Multilateral Agreement to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by Belgium and India on 7 June 2017 (the MLI ). The document was prepared on the basis of the MLI position of India submitted to the Depositary upon ratification on 25 June 2019 and of the MLI position of Belgium submitted to the Depositary upon ratification on 26 June 2019. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could modify the effects of the MLI on this Agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... webpage at the following link: The MLI: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related- measures-to-prevent-BEPS.pdf The authentic legal text of the Agreement can be found at the following link: In Belgium (in French and Dutch): http://reflex.raadvst-consetat.be/reflex/pdf/Mbbs/1998/05/26/50482.pdf In India (in English): https://incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx The MLI position of India submitted to the Depositary upon ratification on 25 June 2019 and of the MLI position of Belgium submitted to the Depositary upon ratification on 26 June 2019 can be found on the MLI Depositary (OECD) webpage. Disclaimer on the entry into effect of the provisions of the MLI Entry into Eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; The following paragraph 1 of Article 6 of the MLI is included in the preamble of this Agreement : ARTICLE 6 OF THE MLI - PURPOSE OF A COVERED TAX AGREEMENT Intending to eliminate double taxation with respect to the taxes covered by this Agreement 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 this Agreement for the indirect benefit of residents of third jurisdictions), Have agreed as follows: CHAPTER I. - SCOPE OF THE AGREEMENT ARTICLE 1 PERSONAL SCOPE This Agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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