Projet de loi portant assentiment à la Convention entre le Royaume de Belgique et la République Démocratique du Congo en vue d'éviter la double imposition et de prévenir la fraude et l'évasion fiscales en matière d'impôts sur le revenu et sur la fortune, et au Protocole, signés à Bruxelles le 23 mai 2007.
General information ¶
- Submitted by
-
The Senate
- Submission date
- Oct. 7, 2008
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- Democratic Republic of the Congo direct tax double taxation international agreement
Voting ¶
- Voted to adopt
- CD&V LE PS | SP Open Vld N-VA LDD MR FN VB
- Voted to reject
- Groen Vooruit Ecolo
Contact form ¶
Do you have a question or request regarding this proposition? Select the most appropriate option for your request and I will get back to you shortly.
Discussion ¶
Jan. 29, 2009 | Plenary session (Chamber of representatives)
Full source
President Patrick Dewael ⚙
Mr Deseyn refers to his written report.
Dirk Van der Maelen Vooruit ⚙
Mr. Speaker, I briefly ask the word to say that our group will vote against that treaty, and also against the next scheduled treaty, for the simple reason that Belgium fails to use the latest version of the OECD Model Convention when drafting its treaties.
This type of double taxation treaties, especially with countries where there is a very weak tax administration and where there is a fiscal light legislation, where there is no broad possibility of information exchange, are an invitation to certain actors to organize tax evasion.
For this reason, we will vote against the treaty with Congo, and also against the treaty with Rwanda, which is sick in the same bed.