DT19850+ - Double Taxation Relief Manual: Guidance by country: United States of America: Contents


DT19850 United States of America: Agreement
DT19850A United States of America: Agreements: Overview
DT19851 United States of America: Scope
DT19851A United States of America: Scope: fiscally transparent persons from 2003
DT19852 United States of America: Dual resident companies from 2003
DT19853 United States of America: Partnerships, trusts and estates
DT19853A United States of America: United States limited liability companies
DT19854 United States of America: Credit: Federal taxes
DT19855 United States of America: State Taxes - Admissible and inadmissible unilaterally: Alabama - California
DT19855A United States of America: State Taxes - Admissible and inadmissible unilaterally: Colorado - Minnesota
DT19855B United States of America: State Taxes - Admissible and inadmissible unilaterally: Mississippi - North Dakota
DT19855C United States of America: State Taxes - Admissible and inadmissible unilaterally: Ohio - Wisconsin
DT19857 United States of America: American wives
DT19858 United States of America: Residence
DT19859 United States of America: Claims under the old agreement to 2003
DT19860 United States of America: Claims under the old Agreement to 2003: Substantial presence United States of America: Claims under the old Agreement to 2003: Substantial presence
DT19861 United States of America: Claims under the old agreement
DT19861A United States of America: Claims under the new Agreement
DT19862 United States of America: Claims under both the old and the new Agreements
DT19863 United States of America: Claims under the old Agreement
DT19864 United States of America: charities and superannuation funds
DT19865 United States of America: Source of income for credit relief purposes
DT19865A United States of America: Attribution of profits to permanent establishments
DT19866 United States of America: associated persons
DT19867 United States of America: Dividends
DT19867A United States of America: Dividends: from 1st May 2003
DT19868 United States of America: Restriction of credit
DT19869 United States of America: List of US Corporations
DT19871 United States of America: Capital gains
DT19871A United States of America: Share Options
DT19871B United States of America: Regular crews of ships and aircraft
DT19873 United States of America: Artistes and athletes
DT19874 United States of America: Alimony and maintenance
DT19875 United States of America: Teachers
DT19876 United States of America: Pensions: US Social Security Act
DT19876A United States of America: Pensions from 2003
DT19876B United States of America: Pension Contributions
DT19877 United States of America: Offshore activities
DT19878 United States of America: Relief from US tax: Forms
DT19881 USA: Underlying Tax
DT19882 United States of America: Limitation on Benefits: from 2003
DT19883 United States of America: Limitation on Benefits: cases of doubt
DT19884 United States of America: Conduit arrangements: from 2003
DT19885 United States of America: Relief from double taxation from 2003: Dividends
DT19886 United States of America: Relief from double taxation from 2003: US Citizens and Other income
DT19887 United States of America: Mutual agreement procedure: from 2003
DT19888 United States of America: Exchange of information and administrative assistance: Exchanges from 2003
DT19900 USA: double taxation agreement, Article 1: Personal scope
DT19901 USA: double taxation agreement, Article 2: Taxes covered
DT19902 USA: double taxation agreement, Article 3: General definitions
DT19903 USA: double taxation agreement, Article 4: Fiscal domicile
DT19904 USA: double taxation agreement, Article 5: Permanent Establishment
DT19905 USA: double taxation agreement, Article 6: Income from immovable property
DT19906 USA: double taxation agreement, Article 7: Business profits
DT19907 USA: double taxation agreement, Article 8: Shipping and air transport
DT19908 USA: double taxation agreement, Article 9: Associated enterprises
DT19909 USA: double taxation agreement, Article 10: Dividends
DT19910 USA: double taxation agreement, Article 11: Interest
DT19911 USA: double taxation agreement, Article 12: Royalties
DT19912 USA: double taxation agreement, Article 13: Capital gains
DT19913 USA: double taxation agreement, Article 14 Independent personal services
DT19914 USA: double taxation agreement, Article 15 Dependent personal services
DT19915 USA: double taxation agreement, Article 16: Investment or holding companies
DT19916 USA: double taxation agreement, Article 17 Artistes and Atheletes
DT19917 USA: double taxation agreement, Article 18: Pensions
DT19918 USA: double taxation agreement, Article 19: Government service
DT19919 USA: double taxation agreement, Article 20: Teachers
DT19920 USA: double taxation agreement, Article 21: Students and trainees
DT19921 USA: double taxation agreement, Article 22: Other income
DT19922 USA: double taxation agreement, Article 23: Elimination of double taxation
DT19923 USA: double taxation agreement, Article 24: Non-discrimination
DT19924 USA: double taxation agreement, Article 25: Mutual agreement procedure
DT19925 USA: double taxation agreement, Article 26: Exchange of information and administrative assistance
DT19926 USA: double taxation agreement, Article 27: Effect on diplomatic and consular officials and domestic laws
DT19927 USA: double taxation agreement, Article 27A: Offshore activities
DT19928 USA: double taxation agreement, Article 28: Entry into force
DT19929 USA: double taxation agreement, Article 29: Termination
DT19930 USA: Double taxation agreement, Article 1: General scope
DT19931 USA: Double taxation agreement, Article 2: Taxes covered
DT19932 USA: Double taxation agreement, Article 3: General definitions
DT19933 USA: Double taxation agreement, Article 4: Residence
DT19934 USA: Double taxation agreement, Article 5: Permanent establishment
DT19935 USA: Double taxation agreement, Article 6: Income from real property
DT19936 USA: Double taxation agreement, Article 7: Business profits
DT19937 USA: Double taxation agreement, Article 8: Shipping and air transport
DT19938 USA: Double taxation agreement, Article 9: Associated enterprises
DT19939 USA: Double taxation agreement, Article 10: Dividends
DT19939A USA: Double taxation agreement, Article 11: Interest
DT19939B USA: Double taxation agreement, Article 12: Royalties
DT19939C USA: Double taxation agreement, Article 13: Gains
DT19939D USA: Double taxation agreement, Article 14: Income from employment
DT19939E USA: Double taxation agreement, Article 15: Directors' fees
DT19939F USA: Double taxation agreement, Article 16: Entertainers and sportsmen
DT19939G USA: Double taxation agreement, Article 17: Pensions, social security, annuities, alimony, and child support
DT19939H USA: Double taxation agreement, Article 18: Pension schemes
DT19939I USA: Double taxation agreement, Article 19: Government service
DT19939J USA: Double taxation agreement, Article 20: Students
DT19939K USA: Double taxation agreement, Article 20A: Teachers
DT19939L USA: Double taxation agreement, Article 21: Offshore exploration and exploitation activities
DT19939M USA: Double taxation agreement, Article 22: Other income
DT19939N USA: Double taxation agreement, Article 23: Limitation on benefits
DT19939O USA: Double taxation agreement, Article 24: Relief from double taxation
DT19939P USA: Double taxation agreement, Article 25: Non-discrimination
DT19939Q USA: Double taxation agreement, Article 26: Mutual agreement procedure
DT19939R USA: Double taxation agreement, Article 27: Exchange of information and administrative assistance
DT19939S USA: Double taxation agreement, Article 28: Diplomatic agents and consular officers
DT19939T USA: Double taxation agreement, Article 29: Entry into force
DT19939U USA: Double taxation agreement, Article 30: Termination
DT19939V USA: Double taxation agreement, Exchange of Notes: Article 1
DT19939W USA: Double taxation agreement, Exchange of Notes: Article 3
DT19939X USA: Double taxation agreement, Exchange of Notes: Articles 9, 11 and 12
DT19939Y USA: Double taxation agreement, Exchange of Notes: Article 10
DT19939Z USA: Double taxation agreement, Exchange of Notes: Article 23
DT19939ZA USA: Double taxation agreement, Exchange of Notes: Article 24
DT19939ZB USA: Double taxation agreement, Exchange of Notes: Article 26
DT19939ZC USA: Double taxation agreement, Exchange of Notes: In general