[Public Papers of the Presidents of the United States: George W. Bush (2007, Book I)]
[June 21, 2007]
[Pages 792-793]
[From the U.S. Government Publishing Office www.gpo.gov]



Message to the Senate Transmitting the Belgium-United States Taxation 
Convention
June 21, 2007

To the Senate of the United States:
    I transmit herewith, for Senate advice and consent to ratification, 
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, and accompanying Protocol, signed on November 27, 2006, at 
Brussels (the ``proposed Treaty''). The proposed Treaty will replace the 
existing income tax treaty between the two countries that was concluded 
in 1970 and amended by protocol in 1987. Also transmitted for the 
information of the Senate is the report of the Department of State with 
respect to the proposed Treaty.
    The proposed Treaty eliminates the withholding tax on certain cross-
border dividend payments, including dividend payments to pension funds. 
The proposed Treaty also

[[Page 793]]

provides for mandatory arbitration of certain cases brought before the 
competent authorities. This provision is only the second of its kind in 
a proposed U.S. tax treaty. In addition, the proposed Treaty includes 
provisions, consistent with current U.S. tax-treaty policy, that are 
designed to prevent so-called treaty shopping.
    I recommend that the Senate give early and favorable consideration 
to the proposed Treaty and give its advice and consent to ratification.

                                                          George W. Bush

 The White House,

 June 21, 2007.