Article 2, GENERAL DEFINITIONS

U.S. Income Tax Treaty — Technical Explanation - 1976 · 2026-10-03 edition · updated 2026-10-04 · United States

Paragraph (l) sets out definitions or" certain basic terms used In the Convention, Unless the context otherwise requires, the terms defined in this paraeraph have a uniform meaning throughout the Convention.

It should be noted that a nwnber of important terms are defined else where in the Convention.

The term "United States" means the United States of America. When used ln the geographical sense. the term means the states of the United States and the District of Colwnbia. Thus. the Convention does not apply

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▸Contents — U.S. Income Tax Treaty — Technical Explanation - 1976

U.S. Income Tax Treaty — Technical Explanation - 1976

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