in Belgium. (i) with respect to taxes due at source on income credited or payable on or after January 1 of the year next following the year in which the notice of termination is given;
(ii) with respect to other taxes charged on income of taxable periods beginning on or after January 1 of the year next following the year in which the notice of termination is given;
in Belgium. (i) with respect to taxes due at source on income credited or payable on or after January 1 of the year next following the year in which the Agreement entered into force;
(ii) with respect to other taxes charged on income of taxable periods beginning on or after January 1 of the year next following the year in which the Agreement entered into force;
in Belgium. (i) the individual income tax (impôt des personnes physiques - personenbelasting);
(ii) the corporate income tax (impôt des sociétés - vennootschapsbelasting);
(iii) the income tax on legal entities (impôt des personnes xxxxxxx - rechtspersonenbelasting);
(iv) the income tax on non-residents (impôt des non-résidents - belasting der niet- verblijfhouders);
(v) the special levy assimilated to the individual income tax (cotisation spéciale assimilée à l'impôt des personnes physiques - met de personenbelasting gelijkgestelde bijzondere heffing), including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax (hereinafter referred to as "Belgian tax").
in Belgium. (1) in respect of taxes due at source, on income credited or payable on or after the first day of January in the calendar year in which the instruments of ratification are exchanged ;
(2) in respect of taxes other than taxes due at source, on income of any accounting period beginning on or after the first day of January in the calendar year in which the instruments of ratification are exchanged;
in Belgium in respect of taxes due at source on income credited or payable on or after 1 January 2004 ; - in respect of other taxes charged on income of taxable periods beginning on or after 1 January 2004 ; - in respect of taxes on capital charged on elements of capital existing on or after 1 January 2004.
in Belgium. (i) in respect of taxes due at source on income credited or payable on or after 1st January in the calendar year immediately following that in which the notice of termination is given;
(ii) in respect of taxes other than taxes due at source, on income of any taxable period beginning on or after 1st January in the calendar year immediately following that in which the notice of termination is given. In witness whereof, the undersigned, duly authorised thereto, have signed this Agreement. Done in duplicate at Brussels, this twentieth day of November 1989 in the English language.
in Belgium i) the individual income tax;
ii) the corporate income tax;
iii) the income tax on legal entities;
iv) the income tax on non-residents;
v) the supplementary crisis contribution, including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax, (hereinafter referred to as "Belgian tax").
in Belgium. (i) with respect of taxes due at source on income credited or payable on or after January 1 of the year next following the year in which the Convention entered into force;
(ii) with respect to other taxes charged on income of taxable periods ending on or after December 31 of the year next following the year in which the Convention entered into force.
in Belgium. (a) the individual income tax (l'impot des personnes physiques-de personenbelasting);
in Belgium. (i) in respect of all taxes payable at source on income arising on or after the first day of July of the calendar year in which the instruments of ratification are exchanged, and
(ii) in respect of all taxes, other than taxes payable at source, on income of taxable periods ending on or after the first day of July of that year.
