ARTICLE 27. EXCHANGE OF LEGAL INFORMATION

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

This Article specifically provides that the competent authority of each State will advise the competent authority of the other State of any addition to or amendment of tax laws which concern the imposition of taxes which are the sub ject of this Convention. It is further provided that the competent authority of

each State will exchange the texts of all published material interpreting the present Convention under the laws of the respective States, whether in the form of regulations, rulings, or judicial decisions.

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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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