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“The problem with practicing tax law is that the general rule never seems to apply to anything.”

(Anonymous)

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Hendrickx, C., Vandendijk, M., ‘ChapterXVII Pensions, Social Security, Annuities, Alimony and Child support’ in A. Van de Vijver (ed.), The New US – Belgium: Double Tax Treaty, Pensions, Larcier 2009, p. 361-380

De Baere, R., Quaghebeur, M., Belgium: 2008 Year in Review, Tax Notes International, 22 December 2008, p. 933

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