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ARTICLE 4

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

  1. This supplementary Protocol, which shall form an integral part of the Convention signed at Brussels on July 9, 1970, shall be ratified and the instruments of ratification shall be exchanged at Brussels as soon as possible.

  2. This supplementary Protocol shall enter into force on the fifteenth day after the date of the exchange of the instruments of ratifications and its provisions shall have effect with respect to dividends, interest and royalties credited or paid on or after January 1, 1988.

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

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