TAX CONVENTIONS

Announcement 2012–30, page 314. This document provides a copy of the Competent Authority Agreement entered into by the competent authorities of the United States and Belgium providing that additional taxes established by Belgian municipalities and conurbations on the Belgian income tax are covered under Article 2 (Taxes Covered) of the Convention Between the Government of the United States of America and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Brussels on November 27, 2006.

Announcement 2012–31, page 315. This document provides a copy of the Competent Authority Agreement entered into by the competent authorities of the United States and Canada regarding application of the principles set forth in the Organisation for Economic Cooperation and Development Report on the Attribution of Profits to Permanent Establishments in the interpretation of Article VII (Business Profits) of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital done at Washington on September 26, 1980, as amended by the Protocols done on June 14, 1983, March 28, 1994, March 17, 1995, July 29, 1997, and September 17, 2007.

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