DT19850+ - Double Taxation Relief Manual: Contents
PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES
List of countries (in alphabetical order)
United States of America
| DT19850 | Particular agreements: United States of America: Agreement |
| DT19850A | United States of America: Agreements: Overview |
| DT19851 | Particular agreements: 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 inadmissable 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 newe 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 | DT: 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 | DT: USA: double taxation agreement, Article 1: Personal scope |
| DT19901 | DT: USA: double taxation agreement, Article 2: Taxes covered |
| DT19902 | DT: USA: double taxation agreement, Article 3: General definitions |
| DT19903 | DT: USA: double taxation agreement, Article 4: Fiscal domicile |
| DT19904 | DT: USA: double taxation agreement, Article 5: Permanent Establishment |
| DT19905 | DT: USA: double taxation agreement, Article 6: Income from immovable property |
| DT19906 | DT: USA: double taxation agreement, Article 7: Business profits |
| DT19907 | DT: USA: double taxation agreement, Article 8: Shipping and air transport |
| DT19908 | DT: USA: double taxation agreement, Article 9: Associated enterprises |
| DT19909 | DT: USA: double taxation agreement, Article 10: Dividends |
| DT19910 | DT: USA: double taxation agreement, Article 11: Interest |
| DT19911 | DT: USA: double taxation agreement, Article 12: Royalties |
| DT19912 | DT: USA: double taxation agreement, Article 13: Capital gains |
| DT19913 | DT: USA: double taxation agreement, Article 14 Independent personal services |
| DT19914 | DT: USA: double taxation agreement, Article 15 Dependent personal services |
| DT19915 | DT: USA: double taxation agreement, Article 16: Investment or holding companies |
| DT19916 | DT: USA: double taxation agreement, Article 17 Artistes and Atheletes |
| DT19917 | DT: USA: double taxation agreement, Article 18: Pensions |
| DT19918 | DT: USA: double taxation agreement, Article 19: Government service |
| DT19919 | DT: USA: double taxation agreement, Article 20: Teachers |
| DT19920 | DT: USA: double taxation agreement, Article 21: Students and trainees |
| DT19921 | DT: USA: double taxation agreement, Article 22: Other income |
| DT19922 | DT: USA: double taxation agreement, Article 23: Elimination of double taxation |
| DT19923 | DT: USA: double taxation agreement, Article 24: Non-discrimination |
| DT19924 | DT: USA: double taxation agreement, Article 25: Mutual agreement procedure |
| DT19925 | DT: USA: double taxation agreement, Article 26: Exchange of information and administrative assistance |
| DT19926 | DT: USA: double taxation agreement, Article 27: Effect on diplomatic and consular officials and domestic laws |
| DT19927 | DT: USA: double taxation agreement, Article 27A: Offshore activities |
| DT19928 | DT: USA: double taxation agreement, Article 28: Entry into force |
| DT19929 | DT: USA: double taxation agreement, Article 29: Termination |
| DT19930 | DT: USA: Double taxation agreement, Article 1: General scope |
| DT19931 | DT: USA: Double taxation agreement, Article 2: Taxes covered |
| DT19932 | DT: USA: Double taxation agreement, Article 3: General definitions |
| DT19933 | DT: USA: Double taxation agreement, Article 4: Residence |
| DT19934 | DT: USA: Double taxation agreement, Article 5: Permanent establishment |
| DT19935 | DT: USA: Double taxation agreement, Article 6: Income from real property |
| DT19936 | DT: USA: Double taxation agreement, Article 7: Business profits |
| DT19937 | DT: USA: Double taxation agreement, Article 8: Shipping and air transport |
| DT19938 | DT: USA: Double taxation agreement, Article 9: Associated enterprises |
| DT19939 | DT: USA: Double taxation agreement, Article 10: Dividends |
| DT19939A | DT: USA: Double taxation agreement, Article 11: Interest |
| DT19939B | DT: USA: Double taxation agreement, Article 12: Royalties |
| DT19939C | DT: USA: Double taxation agreement, Article 13: Gains |
| DT19939D | DT: USA: Double taxation agreement, Article 14: Income from employment |
| DT19939E | DT: USA: Double taxation agreement, Article 15: Directors' fees |
| DT19939F | DT: USA: Double taxation agreement, Article 16: Entertainers and sportsmen |
| DT19939G | DT: USA: Double taxation agreement, Article 17: Pensions, social security, annuities, alimony, and child support |
| DT19939H | DT: USA: Double taxation agreement, Article 18: Pension schemes |
| DT19939I | DT: USA: Double taxation agreement, Article 19: Government service |
| DT19939J | DT: USA: Double taxation agreement, Article 20: Students |
| DT19939K | DT: USA: Double taxation agreement, Article 20A: Teachers |
| DT19939L | DT: USA: Double taxation agreement, Article 21: Offshore exploration and exploitation activities |
| DT19939M | DT: USA: Double taxation agreement, Article 22: Other income |
| DT19939N | DT: USA: Double taxation agreement, Article 23: Limitation on benefits |
| DT19939O | DT: USA: Double taxation agreement, Article 24: Relief from double taxation |
| DT19939P | DT: USA: Double taxation agreement, Article 25: Non-discrimination |
| DT19939Q | DT: USA: Double taxation agreement, Article 26: Mutual agreement procedure |
| DT19939R | DT: USA: Double taxation agreement, Article 27: Exchange of information and administrative assistance |
| DT19939S | DT: USA: Double taxation agreement, Article 28: Diplomatic agents and consular officers |
| DT19939T | DT: USA: Double taxation agreement, Article 29: Entry into force |
| DT19939U | DT: USA: Double taxation agreement, Article 30: Termination |
| DT19939V | DT: USA: Double taxation agreement, Exchange of Notes: Article 1 |
| DT19939W | DT: USA: Double taxation agreement, Exchange of Notes: Article 3 |
| DT19939X | DT: USA: Double taxation agreement, Exchange of Notes: Articles 9, 11 and 12 |
| DT19939Y | DT: USA: Double taxation agreement, Exchange of Notes: Article 10 |
| DT19939Z | DT: USA: Double taxation agreement, Exchange of Notes: Article 23 |
| DT19939ZA | DT: USA: Double taxation agreement, Exchange of Notes: Article 24 |
| DT19939ZB | DT: USA: Double taxation agreement, Exchange of Notes: Article 26 |
| DT19939ZC | DT: USA: Double taxation agreement, Exchange of Notes: In general |
