Federal housing law
U.S. Income Tax Treaty — germany tax treaty documents: germtech.pdf
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 43 sections
- Jurisdiction
- United States
Contents
- ARTICLE 1
- Article 1 provides that the Convention is applicable to residents of the United States or
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- Article 10 provides rules for source, and in some cases residence, country taxation of
- ARTICLE 11
- Article 11 provides rules for source and residence country taxation of interest.
- ARTICLE 12
- Article 12 provides rules for source and residence country taxation of royalties.
- ARTICLE 13
- Article 13 provides rules for source and residence country taxation of gains from the
- ARTICLE 14
- Article 14 provides the general rule that an individual who is a resident of a Contracting
- ARTICLE 15
- ARTICLE 16
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- Article XIII of the 1954 Convention and Article 20 of the OECD Model contain similar
- ARTICLE 21
- ARTICLE 22
- ARTICLE 23
- ARTICLE 24
- ARTICLE 25
- ARTICLE 26
- ARTICLE 27
- Article 27 is essentially the same as Article XV A of the 1954 Convention. The Article
- ARTICLE 28
- Article 28 assures that source basis tax benefits granted by a Contracting State pursuant
- ARTICLE 29
- ARTICLE 30
- ARTICLE 31
- Article 31 provides that the Convention will apply in Land Berlin (i.e., Berlin (West)) so
- ARTICLE 32
- ARTICLE 33