Federal housing law
U.S. Income Tax Treaty — Technical Explanation for Protocol - 2006
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 16 sections
- Jurisdiction
- United States
Contents
- Article I
- Article I of the Protocol replaces Article 1 (Personal Scope) of the Convention.
- Article II
- Article III
- Article III of the Protocol replaces Article 10 (Dividends) of the Convention.
- Article IV
- Article IV of the Protocol modifies Article 11 (Interest) of the Convention by
- Article V
- Article V of the Protocol deletes paragraph 2 of Article 12 (Royalties) of the
- Article VI
- Article VI of the Protocol replaces Article 16 (Limitation on Benefits) of
- Article VII
- Article VIII
- Article VIII replaces Article 26 (Exchange of Information) of the Convention.
- Article VIII
- Article VIII of the Protocol contains the rules for bringing the Protocol into force and