Article 4 provides the terms of the entry into force of the Protocol and the effective…
U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
of its provisions. The Protocol, which will be an integral part of the 1970 Convention, is subject to ratification. The instruments of ratification will be exchanged at Washington, D.C. and the Protocol will enter into force on the fifteenth day after the date of that exchange. The provisions of the Protocol shall have effect retroactively with respect to dividends, interest, and royalties paid or credited on or after January 1, 1988.
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