Federal housing law
U.S. Income Tax Treaty — Italy Technical Explanation - 1984
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 56 sections
- Jurisdiction
- United States
Contents
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- Article 19 (Government Service).
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- Article 4 of the Protocol, regarding relief from Italian tax with respect to non-Italian
- ARTICLE 8
- Article 8 of the Protocol is similar to a provision in an exchange of notes signed in
- ARTICLE 9
- Article 9 also permits tax authorities to deal with thin capitalization issues. They may, in
- ARTICLE 10
- Article 10 provides rules for the taxation of dividends paid by a resident of one
- ARTICLE 11
- Article 11 specifies the taxing jurisdictions over interest income of the States of source
- ARTICLE 12
- Article 12 specifies the taxing jurisdiction over royalties of the States of residence and
- ARTICLE 13
- Article 13 assigns either primary or exclusive taxing jurisdiction over gains from the
- Article 10 (Dividends) or Article 11 (Interest)). Similarly, gain derived from the alienation of
- ARTICLE 14
- Article 4 of the Protocol is the same as the corresponding provision in the protocol to the
- ARTICLE 15
- Article 15 apportions taxing jurisdiction over remuneration derived by a resident of a
- ARTICLE 16
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- ARTICLE 21
- ARTICLE 22
- Article 22 generally assigns taxing jurisdiction over income not dealt with in the other
- ARTICLE 23
- ARTICLE 24
- ARTICLE 25
- ARTICLE 26
- Article 6 of the Protocol
- ARTICLE 27
- ARTICLE 28
- ARTICLE 29
- Article 29 relates only to unilateral termination of the Convention by a Contracting State.
- ARTICLE 1
- Article 1 of the Protocol contains twenty paragraphs which modify or elaborate on certain
- ARTICLE 2
- Article 2 of the Protocol contains a limitation on benefits provision. This provision is
- Article 2 of the Protocol also includes a provision (paragraph 4) authorizing the competent
- Article 2 of the Protocol and the anti-abuse provisions of domestic law complement each
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- Article 5 of the Protocol is the same as the corresponding provision in the protocol to the
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8