Part II. Treaties and Tax Legislation
Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Subpart A.—Tax Conventions and Other Related Items
Cape Verde Reciprocal Exemption Agreement
Announcement 2005–77
The Governments of the United States and the Republic of Cape Verde have exchanged diplomatic notes evidencing a reciprocal exemption agreement concerning income from the international operation of a ship or ships or aircraft. The diplomatic notes reproduced herein contain the terms of the reciprocal exemptions available for taxable years beginning on or after January 1, 2005. The text of the agreement is as follows:
October 31, 2005 855 2005–44 I.R.B.
2005–44 I.R.B. 856 October 31, 2005
October 31, 2005 857 2005–44 I.R.B.
2005–44 I.R.B. 858 October 31, 2005
October 31, 2005 859 2005–44 I.R.B.
2005–44 I.R.B. 860 October 31, 2005
October 31, 2005 861 2005–44 I.R.B.
2005–44 I.R.B. 862 October 31, 2005
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