Skip to content
ChatProjectCodes

Article VII

U.S. Income Tax Treaty — Technical Explanation for Protocol - 2005 · 2026-10-03 edition · updated 2026-10-04 · United States

The Protocol makes conforming changes to Article 23 (Relief from Double Taxation) to reflect the amendments made to the saving clause of paragraph 4 Article 1 (Personal Scope) and to reflect amendments to section 877 of the Code in 1996.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — U.S. Income Tax Treaty — Technical Explanation for Protocol - 2005
U.S. Income Tax Treaty — Technical Explanation for Protocol - 2005

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.