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ARTICLE 20. TAXPAYER CLAIMS

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

This Article provides for the administrative review of taxpayer claims. Thus, when a resident of one State considers that action has resulted or will possibly

BELGIUM 406

106

result in taxation contrary to the provisions of the Convention, such resident may present his case to the competent authority of the State of which he is a resident. This remedy is in addition to any remedy provided by the law of either State.

The competent authority of the State to which the claim is made shall, if he thinks the claim has merit, endeavor to settle this claim with the competent authority of the other State. In cases in which the competent authorities reach

agreement with respect to a particular matter, taxes will be imposed and refunds or credits allowed (as provided in Article 24 (Mutual Agreement Procedures)) in accordance with such agreement

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▸Contents — U.S. Income Tax Treaty — Technical Explanation 1970
U.S. Income Tax Treaty — Technical Explanation 1970

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