Page 368 - International Taxation IRS Training Guides

Key Provisions of Tax Treaties:

Operation

Income From

Real property Dividends Employment

Property gains Business profits Interest
Directors’ Fees Gov’t service Royalties

 Shipping and air
transport

 Students &
trainees
 Entertainers &
athletes

 Associated enterprises
 Pensions,
social security, annuities, alimony & child support

 Other
income

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