Federal housing law
U.S. Income Tax Treaty — Sweden Technical Explanation – 1994
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 43 sections
- Jurisdiction
- United States
Contents
- Article 2. TAXES COVERED
- Article 4 - RESIDENCE
- Article 4 sets forth rules for determining whether a person is
- Article 5 - PERMANENT ESTABLISHMENT
- Article 6 - INCOME PROM REAL PROPERTY
- Article 7 - BUSINESS PROFITS
- Article 8 - SHIPPING AND AIR TRANSPORT
- Article 9 - ASSOCIATED ENTERPRISES
- Article 9 incorporates into the Convention the general
- Article 10 - DIVIDENDS
- Article 10 provides rules for both source and residence
- Article 11 - INTEREST
- Article 11 provides rules for source and residence country
- Article 12 - ROYALTIES
- Article 12 provides rules for source and residence country
- ARTICLE 13 - GAINS
- Article 13 provides rules for source and residence country
- Article 14 - INDEPENDENT PERSONAL SERVICES
- Article 15 - DEPENDENT PERSONAL SERVICES
- Article 15 deals with the taxation of remuneration derived by
- Article 16 - DIRECTORS' FEES
- Article 17 - LIMITATION ON BENEFITS
- Article 17 addresses the problem of "treaty shopping" by
- Article 18 - ARTISTES AND ATHLETES
- Article 19 - PENSIONS AND ANNUITIES
- Article 20 - GOVERNMENT SERVICE
- Article 20 deals with the taxation of income (including
- Article 21 - STUDENTS AND TRAINEES
- Article 21 deals with visiting students, apprentices, and
- Article 22 - OTHER INCOME
- Article 23 - RELIEF FROM DOUBLE TAXATION
- Article 23 describes the manner in which each Contracting
- Article 24 - NON-DISCRIMINATION
- Article 24 assures that citizens of a Contracting State or
- Article 25 - MUTUAL AGREEMENT PROCEDURE
- Article 25 provides for cooperation between the competent
- Article 26 - EXCHANGE OP INFORMATION
- Article 26 provides for the exchange of information between
- Article 27 - ADMINISTRATIVE ASSISTANCE
- Article 27 deals with administrative assistance between
- Article 28 - DIPLOMATIC AGENTS AND CONSULAR OFFICERS
- Article 28 confirms that any fiscal privileges to which
- Article 29 - ENTRY INTO FORCE