McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 15

{ research } How does the U.S.-Belgium treaty define a permanent establishment for determining nexus Look at Article 5 of the 2006 U.S.-Belgium income tax treaty, which you can find on the IRS website, http://www.irs.gov.