The new Belgium-US income tax treaty - an analysis

Resource Information

The work The new Belgium-US income tax treaty - an analysis represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

The new Belgium-US income tax treaty - an analysis

Creator

• Claes, S
• Bax, A

Subject

• double taxation relief
• dual residence
• transparency
• LoB
• tax treaty

Language

eng

Summary

This article provides an analysis of selected provisions of the new Belgium-US Income Tax Treaty. Specifically, the authors consider, with regard to corporate taxation, the treatment of fiscally transparent entities, dual resident companies, investment income, limitation on benefits, double taxation relief, and the mutual agreement and arbitration procedures

Citation source

In: European taxation. - Amsterdam. - Vol. 47 (2007), no. 7 ; p. 347-356

Geographic coverage

• European Union
• Europe
• North America

Language note

English