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ARTICLE 1

U.S. Income Tax Treaty — germany tax treaty documents: germany.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Personal Scope

This Convention shall apply to persons who are residents of one or both of the Contracting States, except as otherwise provided in this Convention.

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▸Contents — U.S. Income Tax Treaty — germany tax treaty documents: germany.pdf

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