ACCT 420-2007 U.S.-Belgium income tax treaty

by | Mar 18, 2020 | Uncategorized

  

2007 U.S.-Belgium income tax treaty

https://www.irs.gov/pub/irs-trty/belgiumtt06.pdf

  1. If an individual qualifies to be considered a resident of both the United States and Belgium, what criteria does the treaty use to “break the tie” and determine the country of residence?
  2. How does the treaty define a permanent establishment for determining nexus?
  3. Identify two other provisions in the treaty that you found interesting, and why you found them interesting.
  

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