On 10 February 2012, the income tax treaty (Treaty) between Belgium and the Democratic Republic of Congo (DRC) was published in the Belgian Official Gazette.
As Belgium is the first country with a treaty with the DRC, the Treaty may be an important impetus for bilateral financial, commercial and trade relationships between the DRC and Belgium.
This can also be beneficial in an international context. Belgium is the first country to have an income tax treaty in force with the DRC. The treaty came into force on 24 December 2011 and this article attempts to give insights concerning the treaty and the specificity in the two countries including opportunities.
