Federal tax law
U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf
Federal tax law and IRS guidance as published — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 41 sections
- Jurisdiction
- United States
Contents
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- ARTICLE 11
- ARTICLE 12
- ARTICLE 13
- ARTICLE 14
- ARTICLE 15
- ARTICLE 16
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- ARTICLE 21
- ARTICLE 22
- ARTICLE 23
- ARTICLE 24
- ARTICLE 25
- ARTICLE 26
- ARTICLE 27
- ARTICLE 28
- ARTICLE 29
- ARTICLE 30
- ARTICLE 31
- ARTICLE 1
- Article 1 of the Protocol replaces Article 10 (Dividends) of the 1970 Convention. The
- ARTICLE 2
- Article 2 simply corrects a cross-reference.
- ARTICLE 3
- Article 3 inserts a new Article 12A (Limitation on Benefits) to ensure that the reduced
- ARTICLE 4
- Article 4 provides the terms of the entry into force of the Protocol and the effective dates
- ARTICLE 5
- Article 5 provides that the Protocol, as an integral part of the 1970 Convention, shall
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