ARTICLE 22

U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970 · 2026-10-03 edition · updated 2026-10-04 · United States

Income Not Expressly Mentioned

Items of income of a resident of one of the Contracting States which are not expressly mentioned in the foregoing articles of this Convention shall be taxable only in that Contracting State except that if such income is derived from sources within the other Contracting State, that other Contracting State may also tax such income.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970

U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.