ARTICLE 31

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

Entry into Force

This Convention shall be ratified and instruments of ratification shall be exchanged at Washington, D.C. as soon as possible. It shall enter into force 1 month after the date of exchange of the instruments of ratification. The provisions shall for the first time have effect with respect to income and capital of calendar years or taxable years beginning (or in the case of taxes payable at the source, payments

made) on or after January 1, of the year following the year in which the instruments of ratification were exchanged.

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

U.S. Income Tax Treaty — iceland tax treaty documents: iceland.pdf

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