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
- 33 sections
- Jurisdiction
- United States
Contents
- Article 2. TAXES COVERED
- Article 3. GENERAL DEPFINITIONS
- Article 3 defines terms used in the Convention. Paragraph 1
- Article 4. RESIDENT
- Article 4 sets forth rules for determining whether a
- Article 7. BUSINESS PROFITS
- Article 9. ASSOCIATED ENTERPRISES
- Article 1 (General Scope), the Convention cannot restrict any
- Article 9 of the Convention does not contain a counterpart
- Article 10 provides rules for the taxation of dividends and
- Article 11. INTEREST
- Article 12. ROYALTIES
- Article 12 provides rules for source and residence country
- Article 13 provides rules for source and residence country
- Article 14. INDEPENDENT PERSONAL SERVICES
- Article 14 provides the general rule that income derived by
- Article 15. DEPENDENT PERSONAL SERVICES
- Article 16. LIMITATION ON BENEFITS
- Article 16 addresses the problem of "treaty shopping." The
- Article 17. ARTISTES AND ATHLETES
- Article 17 applies to all income directly connected with a
- Article 7 (Business Profits). The individual musicians would
- Article 18. PENSIONS
- Article 19. GOVERNMENT SERVICE
- Article 20. STUDENTS AND TRAINEES
- Article 21. OTHER INCOME
- Article 22. RELIEF FROM. DOUBLE TAXATION
- Article 22 describes the manner in which each Contracting
- Article 25. EXCHANGE OF INFORMATION AND ADMINISTRATIVE
- Article 25 to exchange information on a routine basis, on request
- Article 26. DIPLOMATIC AGENTS AND CONSULAR OFFICERS
- Article 27. APPLICATION OF THE CONVENTION
- Article 29. TERMINATION