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UNITED STATES MODEL INCOME TAX CONVENTION OF NOVEMBER 15, 2006

Article 2

U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

TAXES COVERED

  1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State irrespective of the manner in which they are levied.

  2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of property.

  3. The existing taxes to which this Convention shall apply are:

a) in the case of ------:

b) in the case of the United States: the Federal income taxes imposed by the Internal Revenue Code (but excluding social security and unemployment taxes), and the Federal excise taxes imposed with respect to private foundations.

  1. This Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any changes that have been made in their respective taxation or other laws that significantly affect their obligations under this Convention.

2006 U.S. Model Income Tax Convention

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▸Contents — U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf
U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf

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