Belgium has ratified the protocol amending the EU Arbitration Convention by the Act of 23 February 2003, which was published in the official gazette of 30 July 2003.

The EU Arbitration Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises expired at the end of 1999. A political agreement was reached in 1998 to extend the convention, and to that end, the EU member states signed a protocol on 25 May 1999.2

After all 15 EU member states ratify the protocol, it will enter into force and extend the convention for further successive periods of five years. Most of the 15 EU member states have ratified the protocol, with the exception of Greece, Ireland, Italy, Portugal, and Sweden. Under article 2 of the protocol, it will enter into force retroactively as of 1 January 2000.(Read the article …)

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