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ARTICLE 2

U.S. Income Tax Treaty — Venezuela Income Tax Treaty - 1999 · 2026-10-03 edition · updated 2026-10-04 · United States

Taxes Covered

  1. The existing taxes to which this Convention shall apply are:

a) in Venezuela: the tax on income and the business assets tax; b) in the United States: the Federal income taxes imposed by the Internal Revenue Code (but excluding social security contributions).

  1. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws and of any official published material concerning the application of the Convention.

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▸Contents — U.S. Income Tax Treaty — Venezuela Income Tax Treaty - 1999
U.S. Income Tax Treaty — Venezuela Income Tax Treaty - 1999

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