Common Contracts

1 similar Competent Authority Agreement contracts

Competent Authority Agreement
Competent Authority Agreement • October 20th, 2009

The 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:

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