Federal housing law
U.S. Income Tax Treaty — Technical Explanation for Protocol - 2005
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 16 sections
- Jurisdiction
- United States
Contents
- Article I
- Article I of the Protocol modifies Article 1 (Personal Scope) of the Convention
- Article II
- Article II of the Protocol modifies Article 2 (Taxes Covered) of the Convention
- Article III
- Article III of the Protocol replaces paragraph 1 of Article 4 (Residence) of the
- Article IV
- Article IV of the Protocol replaces Article 10 (Dividends) of the Convention.
- Article 10(3) contains a specific rule of application intended to ensure that certain
- Article V
- Article V of the Protocol replaces Article 17 (Limitation on Benefits) of the
- Article 17 follows the form used in other recent U.S. income tax treaties.
- Article VI
- Article VII
- Article VIII
- Article VIII of the Protocol contains the rules for bringing the Protocol into force and