LO 24-1 research 38. Use the facts in problem 37. If Guido meets the statutory requirements to be considered a resident of both the United States and Belgium, what criteria does the U.S.-Belgium treaty use to "break the tie" and determine Guido's country of residence? Look at Article 4 of the 2007 U.S.-Belgium income tax treaty, which you can find on the IRS website, www.irs.gov. Page 24-37 LO 24-1 research 39. How does the U.S.-Belgium treaty define a permanent establishment for determining nexus? Look at Article 5 of the 2007 U.S.- Belgium income tax treaty, which you can find on the IRS website, www.irs.gov. LO 24-1 research 38. Use the facts in problem 37. If Guido meets the statutory requirements to be considered a resident of both the United States and Belgium, what criteria does the U.S.-Belgium treaty use to "break the tie" and determine Guido's country of residence? Look at Article 4 of the 2007 U.S.-Belgium income tax treaty, which you can find on the IRS website, www.irs.gov. Page 24-37 LO 24-1 research 39. How does the U.S.-Belgium treaty define a permanent establishment for determining nexus? Look at Article 5 of the 2007 U.S.- Belgium income tax treaty, which you can find on the IRS website, www.irs.gov