The new Belgium-US income tax treaty - an analysis

• Autores: Arthur Bas, Steven Claes
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 7, 2007, págs. 347-356
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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.