In the recently released Announcement 2012-30, the IRS announced that the U.S. and Belgian competent authorities have agreed that Belgian municipal and conurbation income taxes are included in the income taxes covered under Article 2, Paragraph 3(a) of the Belgium-U.S. Income Tax Treaty.
“Conurbation” is a new word for me. According to my dictionary it means “an extensive urban area resulting from the expansion of several cities or towns so that they coalesce to retain their separate identities.”
