AUSTRALIAN TAX TREATIES

Belgian Agreement  

PROTOCOL AMENDING THE AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME SIGNED AT CANBERRA ON 13 OCTOBER 1977  

II   ARTICLE II  
Article 9 of the Agreement shall be amended by:


(a) deleting from paragraph (2) " of this Article " and substituting " of paragraph (1) " ; and


(b) adding at the end thereof the following paragraph:


" (4) Notwithstanding the provisions of this Article, an enterprise of one of the Contracting States may be taxed by that State as if this Article had not come into effect but, so far as it is practicable to do so, in accordance with the principles of paragraph (1). "

 

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