ARTICLE 21. RIULES APPLICABLE TO PERSONAL INCOME ARTICLES

U.S. Income Tax Treaty — Technical Explanation 1970 · 2026-10-03 edition · updated 2026-10-04 · United States

This Article extends the benefits of the personal services Articles (Articles 17 through 20) to reimbursed travel expenses. However, such reimbursed ex penses will not be taken into account in computing the maximum amount of exemptions specified in Articles 17 (Income from Personal Services) and 19

(Students and Trainees). If an individual qualifies for the benefits of more than one of the provisions of Articles 17 through 20, he may choose the pro vision most favorable to him but he may not claim the benefits of more than one Article with respect to the same income in any one taxable year.

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▸Contents — U.S. Income Tax Treaty — Technical Explanation 1970

U.S. Income Tax Treaty — Technical Explanation 1970

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