Transcription of CONVENTION BETWEEN THE GOVERNMENT OF …
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CONVENTION BETWEEN THE GOVERNMENT OF …
1 CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE taxation AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The GOVERNMENT of the United States of America and the GOVERNMENT of the Kingdom of Belgium, desiring to conclude a CONVENTION for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: 2 Article 1 GENERAL SCOPE 1. This CONVENTION shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in the CONVENTION . 2. Except as provided in subparagraph a) of paragraph 4 of Article 22 (Relief from Double taxation ), the CONVENTION shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which the Contracting States are party.
1 convention between the government of the united states of america and the government of the kingdom of belgium for the avoidance of double taxation and the
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