The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader. For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page. Income Tax TreatyPDF - 1970 Technical ExplanationPDF - 1970 Income Tax TreatyPDF - 2006 ProtocolPDF - 2006 Technical ExplanationPDF - 2007 Memorandum of Understanding between the U.S. and Belgium - 2009 Arbitration Board Operating Guidelines - 2009