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 58

How does the U..Belgium treaty define a permanent establishment for determining nexus? Look at Article 5 of the 2006 U..Belgium income tax treaty, which you can find on the IRS website, http://www.rs.ov.