ARTICLE 30

U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Entry into Force

This Article provides for the ratification of the proposed Convention and for the exchange of instruments of ratification. The Convention will enter into force one month after the data of exchange of such instruments. However, the provisions shall first have effect with respect to income of calendar years or taxable years beginning (or in the case of taxes payable at source, payments made) on or after January 1, 1971.

The entry into force of the proposed Convention will terminate the Convention of October 28.1948, the Supplementary Conventions of September 9, 1952, and August 22, 1957, as well as the Protocol of May 21, 1965.

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▸Contents — U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf

U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf

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