On November 27, 2006, the United States and Belgium entered into a new Double Tax Treaty that further reduces tax barriers to capital and labor mobility.

The Treaty provides, amongst other provisions, for the elimination of source-country withholding taxes on qualifying dividends, a much coveted provision by US trading partners. Also, it includes a mandatory arbitration provision, which applies to certain double taxation cases that cannot be resolved by the competent authorities within a specified timeframe. It is currently one of only two US tax treaties to include such a provision.

This book provides an in-depth analysis of the Treaty by high-profile Belgian and US tax practitioners, all of who have extensive experience in cross-border transactions between the US and Belgium.

View scope of the treaty    |    View table of contents

A unique tool for any practitioner, lawyer or consultant faced with an issue of cross-border investment, employment or other transactions between the US and Belgium.