ARTICLE 5
U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970 · 2026-10-03 edition · updated 2026-10-04 · United States
This supplementary Protocol shall remain in force as long as the Convention's in effect and in the event of termination of such Convention shall terminate simultaneously with such Convention. However, either Contracting State may terminate separately this supplementary Protocol, through diplomatic channels, by giving to the other Contracting State at least six months' written notice of termination at any time after five years from the day on which it enters into force. In such event, the supplementary Protocol shall cease to have effect with respect to dividends, interest and royalties credited or paid on or after the first day of January 1 next following the expiration of the six-month period and the provisions of the Convention, as effective on December 31, 1987, shall have effect with respect to such amounts.
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this supplementary Protocol.
DONE at Washington in duplicate, in the English, French and Dutch languages, the three texts being equally authentic, this 31st date of December, 1987.
FOR THE GOVERNMENT OF THE FOR THE GOVERNMENT OF UNITED STATES OF AMERICA: THE KINGDOM OF BELGIUM: (s) William Bodde, Jr. (s) Herman Dehennin.
NOTES OF EXCHANGE (PROTOCOL)
DEPARTMENT OF STATE,
WASHINGTON
December 31, 1987.
His Excellency Herman Dehennin, Ambassador of Belgium.
Excellency: I have the honor to refer to the Supplementary Protocol Modifying and Supplementing 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, signed at Brussels on July 9, 1970. The Protocol has been signed at Washington on this date. During the course of the discussions regarding the Protocol, one question arose with respect to which it was deemed appropriate to exchange Notes recording the agreement reached by the delegations from our two countries.
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