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’).
Click on the link below to view and download the full alert article.
Full article (click on title to open)