Project

Treaty policy with regard to double tax conventions

Code
bof/baf/4y/2024/01/1147
Duration
01 January 2024 → 31 December 2025
Funding
Regional and community funding: Special Research Fund
Research disciplines
  • Social sciences
    • Macroeconomic policy, macroeconomic aspects of public finance and general outlook
    • Tax law
Keywords
Tax treaty policy Income taxes Double tax conventions
 
Project description

Three objectives determine this project. First disclose the macroeconomic and political reasons behind the Belgian tax treaty policy.  Explanations remain rather technical, whereas in France and the Netherlands, more explicit treaty policies appear. Second confront the Belgian tax treaty network with Belgium's policy on foreign trade and/or development cooperation. Besides a common European focus, Belgium focuses on the opening of external markets to stimulate sustainable growth, job creation and respect for human rights, attention for ecological and digital evolutions, as well as the integration of developing countries. The potential of tax treaties for these aims remains underrecognized. The last objective looks for technical improvements in the treaty negotiation procedures. To be effective as a policy instrument, the current Belgian average time of ratification of a tax treaty is inappropriately long.. Best practices from other administrations should support facilitations.