Unilateral and treaty measures in Belgium for the avoidance of double taxation

This article examines the unilateral and treaty measures in Belgium for the avoidance of double taxation. After describing the treatment of foreign-source income under Belgian tax law, the article discusses the unilateral measures in Belgium applicable to both companies and individuals. The article also considers the provisions of Belgium's tax treaties for avoiding double taxation and discusses how to determine the applicable method for avoiding double taxation.