Federal housing law
U.S. Income Tax Treaty — Ukraine Technical Explanation – 1994
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 31 sections
- Jurisdiction
- United States
Contents
- Article 2. TAXES COVERED.
- Article 3. GENERAL DEFINITIONS
- Article 4 . RESIDENCE
- Article 5. PERMANENT ESTABLISHMENT
- Article 6. INCOME FROM 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 FROM THE ALIENATION OF PROPERTY
- Article 13 provides rules for source and residence country
- Article 14. INDEPENDENT PERSONAL SERVICES
- Article 16. DIRECTORS' FEES
- Article 17. ARTISTES AND SPORTSMEN
- Article 18. GOVERNMENT SERVICE
- Article 19. PENSIONS
- Article 20. STUDENTS, TRAINEES AND RESEARCHERS
- Article 21. OTHER INCOME
- Article 22. LIMITATION ON BENEFITS
- Article 22 addresses the problem of "treaty shopping" by
- Article 22 follows the form used in other recent U.S. income
- Article 23. PROPERTY
- Article 24. RELIEF FROM DOUBLE TAXATION
- Article 26. MUTUAL AGREEMENT PROCEDURE
- Article 27. EXCHANGE OF INFORMATION
- Article 28. DIPLOMATIC AGENTS AND CONSULAR OFFICERS
- Article 29. ENTRY INTO FORCE
- Article 30. TERMINATION
- Article 30 relates to unilateral termination by a