Federal tax law
U.S. Income Tax Treaty — belgium tax treaty documents: belgiumte07.pdf
Federal tax law and IRS guidance as published — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 33 chapters · 42 sections
- Jurisdiction
- United States
Contents
- ARTICLE 1 (GENERAL SCOPE)
- ARTICLE 2 (TAXES COVERED)
- ARTICLE 3 (GENERAL DEFINITIONS)
- Article 3 provides general definitions and rules of interpretation applicable
- ARTICLE 4 (RESIDENT)
- ARTICLE 5 (PERMANENT ESTABLISHMENT)
- ARTICLE 6 (INCOME FROM REAL PROPERTY)
- ARTICLE 7 (BUSINESS PROFITS)
- ARTICLE 8 (SHIPPING AND AIR TRANSPORT)
- ARTICLE 9 (ASSOCIATED ENTERPRISES)
- ARTICLE 10 (DIVIDENDS)
- Article 10 provides rules for the taxation of dividends paid by a company that is a
- ARTICLE 11 (INTEREST)
- Article 11 specifies the taxing jurisdictions over interest income of the States of
- ARTICLE 12 (ROYALTIES)
- Article 12 provides rules for the taxation of royalties arising in one Contracting
- ARTICLE 13 (GAINS)
- Article 13 assigns either primary or exclusive taxing jurisdiction over gains from
- ARTICLE 14 (INCOME FROM EMPLOYMENT)
- Article 14 apportions taxing jurisdiction over remuneration derived by a resident
- Article 14 applies to any form of compensation for employment, including
- ARTICLE 15 (DIRECTORS' FEES)
- Article 7 (Business Profits), and not Article 14 or 15, shall apply to a partner's
- ARTICLE 16 (ENTERTAINERS AND SPORTSMEN)
- ARTICLE 17 (PENSIONS, SOCIAL SECURITY, ANNUITIES, ALIMONY, AND
- ARTICLE 18 (GOVERNMENT SERVICE)
- ARTICLE 19 (STUDENTS, TRAINEES, TEACHERS AND RESEARCHERS)
- ARTICLE 20 (OTHER INCOME)
- Article 20 generally assigns taxing jurisdiction over income not dealt with in the
- Article 20 also applies to items of income that are not dealt with in the other
- ARTICLE 21 (LIMITATION ON BENEFITS)
- Article 21 contains anti-treaty-shopping provisions that are intended to prevent
▸Country
Overview- ARTICLE 22 (RELIEF FROM DOUBLE TAXATION)
- ARTICLE 23 (NON-DISCRIMINATION)
- ARTICLE 24 (MUTUAL AGREEMENT PROCEDURE)
- ARTICLE 25 (EXCHANGE OF INFORMATION AND ADMINISTRATIVE
- ARTICLE 26 (ASSISTANCE IN COLLECTION)
- ARTICLE 27 (MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR
- ARTICLE 28 (ENTRY INTO FORCE)
- ARTICLE 29 (TERMINATION)
- Article 29 relates only to unilateral termination of the Convention by a
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