The competent authorities of the Kingdom of Belgium and of the United States of America hereby enter into the following agreement (the “Agreement”) regarding the application of the arbitration procedure under paragraph 7 and 8 of Article 24 (Mutual Agreement Procedure) of the Convention Between the Kingdom of Belgium and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 27 November 2006. The Agreement is entered into under paragraph 6(q) of the Protocol to the Convention signed the same date (“the Protocol”). The purpose of this Agreement is to provide guidance under which the U.S.-Belgian arbitration procedure will operate.
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Cases Eligible for Arbitration
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A
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