keep The Double Taxation Relief and International Tax Enforcement (Belgium) Order 2014
UK-Belgium Protocol amending the 1987 Double Taxation Relief Order, providing relief from double taxation on capital gains, corporation tax, income tax, and petroleum revenue tax for both UK and Belgian taxpayers, while facilitating international tax enforcement cooperation between the two jurisdictions.
Double taxation treaties are fundamental to free trade and economic efficiency. They reduce distortions by preventing the same income from being taxed twice, which encourages cross-border investment and trade — the very foundation of Britain's historic commercial supremacy. Unlike retained EU laws that were never democratically scrutinised, this is a bilateral treaty negotiated with a sovereign partner. The 'international tax enforcement' component merely ensures existing tax rules are followed, not that new burdens are imposed. Deleting this would create uncertainty for businesses, harm the City of London's competitiveness in cross-border transactions, and undermine the reciprocal framework that has served UK-Belgian trade relations for decades.