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Internal Revenue Bulletin:  2010-18 

May 3, 2010 


Table of Contents

Announcement 2010-27 Announcement 2010-27

The competent authorities of the United States and Belgium entered into the following agreement regarding the types of pension plans established in either Contracting State that will be deemed to generally correspond to a pension plan recognized for tax purposes in the other Contracting State as required by paragraphs 7 and 9 of Article 17 (Pensions, Social Security, Annuities, Alimony, and Child Support) of the Convention Between the Government of the United States of America and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Brussels on November 27, 2006. The Agreement is entered into under paragraph 3 of Article 24 (Mutual Agreement Procedure).

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