Subject-to-Tax Clauses in Belgian Tax Treaties – “Exemption Vaut Impôt” Doctrine Rejected Again in Case Law

Journal
Author
Bammens, N.
Country
Belgium; Lithuania
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses a recent judgement of the Mons Court of First Instance which rejects the “exemption vaut impôt” doctrine when interpreting the relief provision in the Belgium-Lithuania Income Tax Treaty (1998). This judgement confirms the prevailing view that the “exemption vaut impôt” doctrine should generally not be applied in a treaty situation.