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United Kingdom / United States · English

UK–US 2001 convention as amended by the 2002 protocol

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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 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 · income from employment

Article 15 · directors’ fees

Article 16 · entertainers and sportsmen

Article 17 · pensions, social security, annuities, alimony, and child support

Article 18 · pension schemes

Article 19 · government service

Article 20 · students

Article 20A · teachers

Article 21 · offshore exploration and exploitation activities

Article 22 · other income

Article 23 · limitation on benefits

Article 24 · relief from double taxation

Article 25 · non-discrimination

Article 26 · mutual agreement procedure

Article 27 · exchange of information and administrative assistance

Article 28 · diplomatic agents and consular officers

Article 29 · entry into force

Article 30 · termination