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International Exchange of Information in Direct Tax Matters

International Exchange of Information in Direct Tax Matters. Jacques GOMBEER Auditor General Head, International Income Tax Federal Public Service Finance. The Belgian Policy. BELGIAN POLICY UNTIL 27 NOVEMBER 2006. 27 NOVEMBER 2006 : Signature of a new Belgian /US Tax Treaty.

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International Exchange of Information in Direct Tax Matters

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  1. International Exchange of Information inDirect TaxMatters Jacques GOMBEER Auditor General Head, International IncomeTax Federal Public Service Finance The Belgian Policy

  2. BELGIAN POLICY UNTIL 27 NOVEMBER 2006

  3. 27 NOVEMBER 2006 : Signature of a new Belgian/US TaxTreaty 2008 Reservation on Article 26 of the OECD Model TaxTreaty : no exchange of bank information but if such exchange of bank information isincluded in a taxtreatyitwillberestricted to the exchange on requestconcerningboth a specifictaxpaper and a specificbank

  4. 2009 : moving to the International Standard of Transparency and Exchange of Information

  5. 2010 Achieving the International Standart of Transparency and the Exchange of Information • 40 Protocols and T.I.E.A.’s (Tax Information Exchange Agreements) are signed • Most of the Protocols and T.I.E.A.’s deal with « taxes leviedby or on behalf of the Contracting States » • The Protocol amending the O.E.C.D./Council of Europe Convention willbesigned by Belgium in May 2010 • The circular on the implementation of the Savings Directive Ci. R9. Div/602.285 (AFER n°25/2010) of 12 March 2010 • The information collectedduring the year 2010 by paying agents in Belgiumwillbepassed on to the BelgianTax Administration before 31 March 2011 • Such information willbetransmitted to the relevant E.U. countries before 30 June 2011

  6. Thank You for your Attention

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