Article 1 of the new convention declares that the convention is generally applicable to…
U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970 · 2026-10-03 edition · updated 2026-10-04 · United States
reside in one or both of the countries. Article 2 describes the taxes to which the convention relates in the case of the United States, the Federal income taxes imposed by the Internal Revenue Code; in the case of Belgium, a variety of income taxes and also prepayments, additional prepayments, and surcharges.
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