Administrative circular on the tax treaty between Belgium and the United States published

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On 20 February 2013, the Belgian tax authorities published an extensive administrative circular on the application of the tax treaty between Belgium and the United States (administrative circular AFZ/AAF nr. 3/2013 of 5 February 2013). This circular contains article-based commentaries on the treaty and an annex on the application of the treaty to tax transparent entities.

Please click for the full text of the administrative circular:

As a reminder, the US tax authorities issued a Technical Explanation on the way they apply the treaty in 2007 (please click here for the full text of this document).

EY Tax Consultants welcomes the clarifications of the Belgian tax authorities and has experts, both in Belgium and in the United States, who can assist you with issues you may encounter in the application of this tax treaty.