Proposition 54K1100

Logo (Chamber of representatives)

Projet de loi portant assentiment au Protocole, fait à Bruxelles le 17 mai 2010, modifiant la Convention entre le Royaume de Belgique et la République du Rwanda tendant à éviter la double imposition et à prévenir la fraude et l'évasion fiscales en matière d'impôts sur le revenu et sur la fortune, signée à Kigali le 16 avril 2007.

General information

Submitted by
MR Swedish coalition
Submission date
May 20, 2015
Official page
Visit
Status
Adopted
Requirement
Simple
Subjects
Rwanda tax convention tax avoidance double taxation tax on income international agreement

Voting

Voted to adopt
CD&V LE DéFI Open Vld N-VA LDD MR VB
Voted to reject
Vooruit
Abstained from voting
Groen Ecolo PS | SP PVDA | PTB

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Discussion

July 15, 2015 | Plenary session (Chamber of representatives)

Full source


President Siegfried Bracke

Mrs Lijnen, rapporteur, refers to the written report.


Dirk Van der Maelen Vooruit

Mr. Speaker, at the request of Mr Van Biesen, I will reiterate our objections from the committee.

We know from experience that these types of treaties, which are concluded on the one hand by a wealthy, industrialized country, in this case Belgium, and on the other hand by a developing country, such as Rwanda, are used rather unilaterally, namely for the benefit of the wealthy country, and that on the other hand, on the side of Rwanda, there is no advantage.

I also asked the minister in the committee if he could give us an overview of the use of these types of agreements by developing countries, and in the past by Rwanda. I found that this information was not included in the report. I would like to take this opportunity to ask the Minister to provide us with information so that, on the basis of facts, we can determine whether or not I am right, namely that this is to organize one-way traffic, to the detriment of the developing country and to the benefit of the wealthy, industrialized country.


Minister Didier Reynders

Mr. Speaker, we will try to provide the members of the Foreign Relations Committee with more information before the next committee meeting.

For the rest, I would like to say that we advocate such agreements, including with developing countries. Such agreements, by the way, are often requested by those countries. It provides the benefit of investing in those countries.

This is not the first time that Mr. Van der Maelen and I have different views on a double tax treaty.