Belgium : Does an annual tax on collective investment undertakings fall within the scope of A rticle 2?

The two decisions of the Belgian Court of Cassation1 that will be analysed and commented on in the present contribution are of particular interest as they address the inclusion of special taxes on financial institutions in the material scope of Article 2 OECD MC. The (preliminary) question of whether a tax in dispute is covered or not by Article 2 of the applicable DTC will, among other issues, determine the application of said DTC. An answer to this question will therefore strongly influence the allocation of the taxing powers of each contracting state. A positive answer (i.e. application of... Mehr ...