tax-treaties.com

Germany / United States · English

2008 published consolidated text

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Contents

Article 1 General Scope

Article 2 Taxes Covered

Article 3 General Definitions

Article 4 Residence

Article 5 Permanent Establishment

Article 6 Income from Immovable (Real) Property

Article 7 Business Profits

Article 8 Shipping and Air Transport

Article 9 Associated Enterprises

Article 10 Dividends

Article 11 Interest

Article 12 Royalties

Article 13 Gains

Article 14 Independent Personal Services

Article 15 Dependent Personal Services

Article 16 Directors’ Fees

Article 17 Artistes and Athletes

Article 18 Pensions, Annuities, Alimony, Child Support, and Social Security

Article 18A Pension Plans

Article 19 Government Service

Article 20 Visiting Professors and Teachers; Students and Trainees

Article 21 Other Income

Article 22 Capital

Article 23 Relief from Double Taxation

Article 24 Non-discrimination

Article 25 Mutual Agreement Procedure

Article 26 Exchange of Information and Administrative Assistance

Article 27 Exempt Organizations

Article 28 Limitation on Benefits

Article 29 Refund of Withholding Tax

Article 30 Members of Diplomatic Missions and Consular Posts

Article 31 Berlin Clause

Article 32 Entry Into Force

Article 33 Termination