Federal housing law
U.S. Income Tax Treaty — United States Model Technical Explanation - 1996
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 40 sections
- Jurisdiction
- United States
Contents
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- Article 9 does not contain a version of paragraph 3 of Article 9 of the 1981 Model
- ARTICLE 10
- Article 10 provides rules for the taxation of dividends paid by a resident of one
- ARTICLE 11
- Article 11 specifies the taxing jurisdictions over interest income of the States of source
- ARTICLE 12
- Article 12 specifies the taxing jurisdiction over royalties of the States of residence and
- ARTICLE 13
- Article 13 assigns either primary or exclusive taxing jurisdiction over gains from the
- ARTICLE 14
- ARTICLE 15
- Article 15 apportions taxing jurisdiction over remuneration derived by a resident of a
- Article 15 of the OECD Model applies to "salaries, wages and other similar
- ARTICLE 16
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- ARTICLE 21
- Article 21 generally assigns taxing jurisdiction over income not dealt with in the other
- ARTICLE 22
- Article 22 and the anti-abuse provisions of domestic law complement each other, as
- Article 22 follows the form used in other recent U.S. income tax treaties. (See, e.g., the
- ARTICLE 23
- ARTICLE 24
- ARTICLE 25
- ARTICLE 26
- ARTICLE 27
- ARTICLE 28
- ARTICLE 29
- Article 29 relates only to unilateral termination of the Convention by a Contracting State.