Page 372 - International Taxation IRS Training Guides

Key Provisions of Tax Treaties:

Administration (Cont’d)

 Treaty Assistance and Interpretation (“TAIT”)

 Non-allocation provisions
and PE

 Advanced Pricing and Mutual Agreement

Program (“APMA”)

and PE
 Allocation provisions

 Exchange of Information (“EOI”)

(and for some
 Exchange of information provisions
treaties, collection assistance provisions)

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