This document provides a copy of the Competent Authority Agreement entered into on May 6, 2009, by the Competent Authorities of the United States and the Kingdom of Belgium regarding the arbitration process set forth in the United States-Belgium Income Tax Convention signed on November 27, 2006.

The Competent Authorities of the United States and Belgium have agreed to adopt guidelines regarding the arbitration process set forth in the United States-Belgium Income Tax Convention signed on November 27, 2006.