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Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

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

  1. DT19850
    United States of America: Agreement
  2. DT19850A
    United States of America: Agreements: Overview
  3. DT19851
    United States of America: Scope
  4. DT19851A
    United States of America: Scope: fiscally transparent persons from 2003
  5. DT19852
    United States of America: Dual resident companies from 2003
  6. DT19853
    United States of America: Partnerships, trusts and estates
  7. DT19853A
    United States of America: United States limited liability companies
  8. DT19854
    United States of America: Credit: Federal taxes
  9. DT19855
    United States of America: State Taxes - Admissible and inadmissible unilaterally: Alabama - California
  10. DT19855A
    United States of America: State Taxes - Admissible and inadmissible unilaterally: Colorado - Minnesota
  11. DT19855B
    United States of America: State Taxes - Admissible and inadmissible unilaterally: Mississippi - North Dakota
  12. DT19855C
    United States of America: State Taxes - Admissible and inadmissible unilaterally: Ohio - Wisconsin
  13. DT19857
    United States of America: American wives
  14. DT19858
    United States of America: Residence
  15. DT19859
    United States of America: Claims under the old agreement to 2003
  16. 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
  17. DT19861
    United States of America: Claims under the old agreement
  18. DT19861A
    United States of America: Claims under the new Agreement
  19. DT19862
    United States of America: Claims under both the old and the new Agreements
  20. DT19863
    United States of America: Claims under the old Agreement
  21. DT19864
    United States of America: charities and superannuation funds
  22. DT19865
    United States of America: Source of income for credit relief purposes
  23. DT19865A
    United States of America: Attribution of profits to permanent establishments
  24. DT19866
    United States of America: associated persons
  25. DT19867
    United States of America: Dividends
  26. DT19867A
    United States of America: Dividends: from 1st May 2003
  27. DT19868
    United States of America: Restriction of credit
  28. DT19869
    United States of America: List of US Corporations
  29. DT19871
    United States of America: Capital gains
  30. DT19871A
    United States of America: Share Options
  31. DT19871B
    United States of America: Regular crews of ships and aircraft
  32. DT19873
    United States of America: Artistes and athletes
  33. DT19874
    United States of America: Alimony and maintenance
  34. DT19875
    United States of America: Teachers
  35. DT19876
    United States of America: Pensions: US Social Security Act
  36. DT19876A
    United States of America: Pensions from 2003
  37. DT19876B
    United States of America: Pension Contributions
  38. DT19877
    United States of America: Offshore activities
  39. DT19878
    United States of America: Relief from US tax: Forms
  40. DT19881
    USA: Underlying Tax
  41. DT19882
    United States of America: Limitation on Benefits: from 2003
  42. DT19883
    United States of America: Limitation on Benefits: cases of doubt
  43. DT19884
    United States of America: Conduit arrangements: from 2003
  44. DT19885
    United States of America: Relief from double taxation from 2003: Dividends
  45. DT19886
    United States of America: Relief from double taxation from 2003: US Citizens and Other income
  46. DT19887
    United States of America: Mutual agreement procedure: from 2003
  47. DT19888
    United States of America: Exchange of information and administrative assistance: Exchanges from 2003
  48. DT19900
    USA: double taxation agreement, Article 1: Personal scope
  49. DT19901
    USA: double taxation agreement, Article 2: Taxes covered
  50. DT19902
    USA: double taxation agreement, Article 3: General definitions
  51. DT19903
    USA: double taxation agreement, Article 4: Fiscal domicile
  52. DT19904
    USA: double taxation agreement, Article 5: Permanent Establishment
  53. DT19905
    USA: double taxation agreement, Article 6: Income from immovable property
  54. DT19906
    USA: double taxation agreement, Article 7: Business profits
  55. DT19907
    USA: double taxation agreement, Article 8: Shipping and air transport
  56. DT19908
    USA: double taxation agreement, Article 9: Associated enterprises
  57. DT19909
    USA: double taxation agreement, Article 10: Dividends
  58. DT19910
    USA: double taxation agreement, Article 11: Interest
  59. DT19911
    USA: double taxation agreement, Article 12: Royalties
  60. DT19912
    USA: double taxation agreement, Article 13: Capital gains
  61. DT19913
    USA: double taxation agreement, Article 14 Independent personal services
  62. DT19914
    USA: double taxation agreement, Article 15 Dependent personal services
  63. DT19915
    USA: double taxation agreement, Article 16: Investment or holding companies
  64. DT19916
    USA: double taxation agreement, Article 17 Artistes and Atheletes
  65. DT19917
    USA: double taxation agreement, Article 18: Pensions
  66. DT19918
    USA: double taxation agreement, Article 19: Government service
  67. DT19919
    USA: double taxation agreement, Article 20: Teachers
  68. DT19920
    USA: double taxation agreement, Article 21: Students and trainees
  69. DT19921
    USA: double taxation agreement, Article 22: Other income
  70. DT19922
    USA: double taxation agreement, Article 23: Elimination of double taxation
  71. DT19923
    USA: double taxation agreement, Article 24: Non-discrimination
  72. DT19924
    USA: double taxation agreement, Article 25: Mutual agreement procedure
  73. DT19925
    USA: double taxation agreement, Article 26: Exchange of information and administrative assistance
  74. DT19926
    USA: double taxation agreement, Article 27: Effect on diplomatic and consular officials and domestic laws
  75. DT19927
    USA: double taxation agreement, Article 27A: Offshore activities
  76. DT19928
    USA: double taxation agreement, Article 28: Entry into force
  77. DT19929
    USA: double taxation agreement, Article 29: Termination
  78. DT19930
    USA: Double taxation agreement, Article 1: General scope
  79. DT19931
    USA: Double taxation agreement, Article 2: Taxes covered
  80. DT19932
    USA: Double taxation agreement, Article 3: General definitions
  81. DT19933
    USA: Double taxation agreement, Article 4: Residence
  82. DT19934
    USA: Double taxation agreement, Article 5: Permanent establishment
  83. DT19935
    USA: Double taxation agreement, Article 6: Income from real property
  84. DT19936
    USA: Double taxation agreement, Article 7: Business profits
  85. DT19937
    USA: Double taxation agreement, Article 8: Shipping and air transport
  86. DT19938
    USA: Double taxation agreement, Article 9: Associated enterprises
  87. DT19939
    USA: Double taxation agreement, Article 10: Dividends
  88. DT19939A
    USA: Double taxation agreement, Article 11: Interest
  89. DT19939B
    USA: Double taxation agreement, Article 12: Royalties
  90. DT19939C
    USA: Double taxation agreement, Article 13: Gains
  91. DT19939D
    USA: Double taxation agreement, Article 14: Income from employment
  92. DT19939E
    USA: Double taxation agreement, Article 15: Directors' fees
  93. DT19939F
    USA: Double taxation agreement, Article 16: Entertainers and sportsmen
  94. DT19939G
    USA: Double taxation agreement, Article 17: Pensions, social security, annuities, alimony, and child support
  95. DT19939H
    USA: Double taxation agreement, Article 18: Pension schemes
  96. DT19939I
    USA: Double taxation agreement, Article 19: Government service
  97. DT19939J
    USA: Double taxation agreement, Article 20: Students
  98. DT19939K
    USA: Double taxation agreement, Article 20A: Teachers
  99. DT19939L
    USA: Double taxation agreement, Article 21: Offshore exploration and exploitation activities
  100. DT19939M
    USA: Double taxation agreement, Article 22: Other income
  101. DT19939N
    USA: Double taxation agreement, Article 23: Limitation on benefits
  102. DT19939O
    USA: Double taxation agreement, Article 24: Relief from double taxation
  103. DT19939P
    USA: Double taxation agreement, Article 25: Non-discrimination
  104. DT19939Q
    USA: Double taxation agreement, Article 26: Mutual agreement procedure
  105. DT19939R
    USA: Double taxation agreement, Article 27: Exchange of information and administrative assistance
  106. DT19939S
    USA: Double taxation agreement, Article 28: Diplomatic agents and consular officers
  107. DT19939T
    USA: Double taxation agreement, Article 29: Entry into force
  108. DT19939U
    USA: Double taxation agreement, Article 30: Termination
  109. DT19939V
    USA: Double taxation agreement, Exchange of Notes: Article 1
  110. DT19939W
    USA: Double taxation agreement, Exchange of Notes: Article 3
  111. DT19939X
    USA: Double taxation agreement, Exchange of Notes: Articles 9, 11 and 12
  112. DT19939Y
    USA: Double taxation agreement, Exchange of Notes: Article 10
  113. DT19939Z
    USA: Double taxation agreement, Exchange of Notes: Article 23
  114. DT19939ZA
    USA: Double taxation agreement, Exchange of Notes: Article 24
  115. DT19939ZB
    USA: Double taxation agreement, Exchange of Notes: Article 26
  116. DT19939ZC
    USA: Double taxation agreement, Exchange of Notes: In general
  117. DT19939ZD
    USA: Double taxation agreement, Mutual agreement on UK Pension arrangements