Federal housing law
U.S. Income Tax Treaty — Technical Explanation 1996
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 32 sections
- Jurisdiction
- United States
Contents
- Article 1. PERSONAL SCOPE
- Article 4 (Resident). Thus, for example, if an individual who is
- Article 2. TAXES COVERED
- Article 4 - RESIDENT
- Article 5 - PERMANENT ESTABLISEMENT
- Article 5 of the Convention, although the OECD Model contains a
- Article 6 - INCOME FROM IMMOVABLE PROPERTY (REAL PROPERTY)
- Article 7 - BUSINESS PROFITS
- Article 8 - SHIPPING AND AIR TRANSPORT
- Article 9 - ASSOCIATED ENTERPRISES
- Article 10 - DIVIDENDS
- Article 11 - INTEREST
- Article 12 - ROYALTIES
- ARTICLE 13 - GAINS
- Article 14 - INDEPENDENT PERSONAL SERVICES
- Article 15 - DEPENDENT PERSONAL SERVICES
- Article 15 deals with the taxation of remuneration derived
- Article 16 - DIRECTORS' FEES
- Article 17 - ARTISTES AND ATELETES
- Article 18 - PENSIONS AND ANNUITIES
- Article 18 deals with the taxation of private (i.e., non-go
- Article 19 - GOVERNMENT SERVICE
- Article 20 - STUDENTS, APPRENTICES, AND TEACHERS
- Article 21 - OTHER INCOME
- Article 22 - LIMITATION ON BENEFITS
- ARTICLE 23 (RELIEF FROM DOUBLE TAXATION)
- Article 24 - NON-DISCRIMINATION
- Article 25 - MUTUAL AGREEMENT PROCEDURE
- Article 26 - EXCHANGE OF INFORMATION
- Article 27 - MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
- Article 28 - ENTRY INTO FORCE
- Article 29 - TERMINATION