Competent Authority AgreementCompetent Authority Agreement • October 20th, 2009
Contract Type FiledOctober 20th, 2009The competent authorities of the United States of America and the Kingdom of Belgium, pursuant to Article 24 (Mutual Agreement Procedure) of the US- Belgium income tax treaty (“Treaty”) hereby agree that under Treaty Article 21 (Limitation on Benefits), the determination of whether a person is an “equivalent beneficiary” under subparagraphs 3 a) and 8 g) is to be made taking into account the following language: