Federal housing law
U.S. Income Tax Treaty — estonia tax treaty documents: estotech.pdf
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 37 sections
- Jurisdiction
- United States
Contents
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- Article 10 provides rules for the taxation of dividends paid by a resident of one
- ARTICLE 11
- Article 11 governs the taxation of interest. Generally, the Article provides for full
- ARTICLE 12
- Article 12 provides rules for source and residence country taxation of royalties.
- ARTICLE 13
- Article 13 assigns either primary or exclusive taxing jurisdiction over gains from the
- ARTICLE 14
- ARTICLE 15
- Article 15 apportions taxing jurisdiction over remuneration derived by a resident of a
- Article 15 of the OECD Model applies to "salaries, wages and other similar
- ARTICLE 16
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- ARTICLE 21
- ARTICLE 22
- Article 22 and the anti-abuse provisions of domestic law complement each other, as
- ARTICLE 23
- ARTICLE 24
- ARTICLE 25
- ARTICLE 26
- ARTICLE 27
- ARTICLE 28
- ARTICLE 29
- Article 29 relates only to unilateral termination of the Convention by a Contracting State.