CCA 200919044: Treaty saving clause exception did not settle taxpayer eligibility

Plain-English summary

Chief Counsel corrected earlier advice about the U.S.-Belgium treaty. The treaty's saving clause did except paragraph 2 of Article 17. The message nevertheless remained uncertain whether that paragraph applied to the taxpayers in question. The public release contains no additional facts or conclusion about their eligibility.

Ruling snapshot

• Question: Did paragraph 2 of Article 17 fall within the treaty's saving-clause exceptions, and did it apply to the taxpayers?
• Outcome: Advice given: paragraph 2 was excepted, but its application to the taxpayers remained uncertain.
• Key authorities: U.S.-Belgium income tax treaty art. 17(2) and its saving clause.

Full text (IRS public release)

ID: CCA-326132-09 Number: 200919044
Release Date: 5/8/2009
Office: ------------------
UILC: 6013.03-04

From: ---------------------
Sent: 3/26/2009
To: ------------------
Cc: ---------------------
Subject: U.S.-Belgian Treaty Question

Sorry--the saving clause does except paragraph (2) of Article 17, but I still am not sure that the paragraph
actually applies to your taxpayers. Please let me know if you have any other questions. Thanks.

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