Federal housing law
U.S. Income Tax Treaty — Technical Explanation - 2003
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 50 chapters · 56 sections
- Jurisdiction
- United States
Contents
- Article 1 (General Scope)
- Article 2 (Taxes Covered)
- Article 3 (General Definitions)
- Article 4 (Residence)
- Article 5 (Permanent Establishment)
- Article 6 (Income from Real Property)
- Article 7 (Business Profits)
- Article 8 (Shipping and Air Transport)
- Article 9 (Associated Enterprises)
- Article 10 (Dividends)
- Article 10 provides rules for the taxation of dividends paid by a company that is a
- Article 11 (Interest)
- Article 11 provides rules for the taxation of interest arising in one Contracting State and
- Article 12 (Royalties)
- Article 12 provides rules for the taxation of royalties arising in one Contracting State and
- Article 13 (Gains)
- Article 13 assigns either primary or exclusive taxing jurisdiction over gains from the
- Article 14 (Income from Employment)
- Article 14 apportions taxing jurisdiction over remuneration derived by a resident of a
- Article 15 (Directors' Fees)
- Article 17 (Pensions, Social Security, Annuities, and Support Payments)
- Article 18 (Government Service)
- Article 18 is not subject to the saving clause of subparagraph 4(a) of Article 1 (General
- Article 19 (Students)
- Article 19 provides rules regarding the taxation of students and business apprentices.
- Article 19 is not subject to the saving clause of subparagraph 4(a) of Article 1 (General
- Article 20 (Teachers)
- Article 20 is not subject to the saving clause of subparagraph 4(a) of Article 1 (General
- Article 21 (Other Income)
- Article 21 generally assigns exclusive taxing jurisdiction over income not dealt with in
- Article 22 (Limitation on Benefits)
- Article 22 and the anti-abuse provisions of domestic law complement each other, as
- Article 22 follows the form used in other recent U.S. income tax treaties. Paragraph 1
- Article 23 (Relief from Double Taxation)
- Article 24 (Non-Discrimination)
- Article 24 is not subject to the saving clause of subparagraph 4(a) of Article 1 (General
- Article 25 (Mutual Agreement Procedure)
- Article 25 is not subject to the saving clause of subparagraph 4(a) of Article 1 (General
- Article 26 (Exchange of Information)
- Article 27 (Administrative Assistance)
- Article 28 (Diplomatic Agents and Consular Officers)
- Article 28 is not subject to the saving clause of subparagraph 4(a) of Article 1 (General
- Article 29 (Consultations)
- Article 29 establishes a procedure that may be followed by the Contracting States in the
- Article 30 (Entry into Force)
- Article 31 (Termination)
▸Article 31 relates only to unilateral termination of the Convention by a Contracting State.
- International Tax Counsel