On 27 November 2006, a new income tax treaty and related protocol between Belgium and the United States was signed. Once in force the new treaty and protocol will replace the Belgium-US income tax treaty of 9 July 1970, as amended by the protocol of 31 December 1987. The treaty was signed in the English language and generally follows OECE Model convention 2005.
The maximum rates of withholding tax are:
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