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

Exercise 54

Use the facts in problem 41.If Guido meets the statutory requirements to be considered a resident of both the United States and Belgium, what criteria does the U..Belgium treaty use to "break the tie" and determine Guido's country of residence? Look at Article 4 of the 2006 U..Belgium income tax treaty, which you can find on the IRS website, http://www.rs.ov.