Belgium : Determination of the seat of effective management

The decision of the Court of Appeal of Ghent dated 29 March 2022 (n°2021/AR/46) concerns the interpretation and application of the residence tie-breaker rule of Article 4 (in this case, §3) of the Belgian-Hong Kong DTC of 10 December 2003 (called “Agreement between the Kingdom of Belgium and the Hong Kong Special Administrative Region of the People's Republic of Chinaâ€). As a quick reminder, the tie-breaker rule is a treaty provision that is used in case a taxpayer – individual or legal person – is considered a resident by both contracting states (so-called dual residence1 situation).... Mehr ...