In such case the provisions of Article 7 (Business Profits) of this. Convention shall apply. 6. A Contracting State may not impose any tax on dividends
United States income tax treaties and to the model income tax convention of the (1) Notwithstanding the provisions of Article 7 (Business Profits)
22 juil. 2002 The income would however
taxation (e.g. Articles 7 (Business Profits) and 8 (Shipping and Air Transport)
The new Convention will replace the existing income tax convention between In such a case the provisions of Article 7 (Business Profits) or Article 14 ...
benefits and updates the text to reflect current tax treaty policies. Article 7 of the new Convention generally follows the standard rules for taxation ...
31 janv. 2008 §1.882-5 To Be Inconsistent with the 1975 U.S.-U.K. Tax Treaty ... interest expense for 1981-87 under Article 7 on the basis of the equity ...
Maximum Amount of. Compensation. (6). Treaty Article. Citation. (7) Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties.
other recent United States income tax treaties. Income and gains (including royalties) to which Article 7 (Income from Real Property) applies.
Jul 24 2001 · ARTICLE 7 Business Profits 1 The business profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein
The United States has income tax treaties (or conventions) with a number of foreign countries under which residents (but not always citizens) of those countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain income, profit or gain from sources within the United States.
The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader.
DONE at London in duplicate, this twenty-fourth day of July, 2001. FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA: THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND: Title U.S.-U.K. income tax treaty, signed July 24, 2001, London
For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page.