Corporate Tax Alert (01/03/2013)Belgian tax administration issues circular letter clarifying the application of the Belgium-U.S. tax treaty |
On 5 February 2013 and after public consultation, the tax authorities issued the final version of Circular Letter AFZ 3/2013 (AFZ/97-0380) clarifying the application of the 27 November 2011 Treaty between Belgium and the U.S. to prevent double taxation and fiscal evasion with respect to income taxes (‘Treaty’).
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