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US FR 1994 CONVENTION

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Contents

ARTICLE 1 · Personal Scope

ARTICLE 2 · Taxes Covered

ARTICLE 3 · General Definitions

ARTICLE 4 · Resident

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 · Capital Gains

ARTICLE 14 · Independent Personal Services

ARTICLE 15 · Dependent Personal Services

ARTICLE 16 · Directors’ Fees

ARTICLE 17 · Artistes and Sportsmen

ARTICLE 18 · Pensions

ARTICLE 19 · Public Remuneration

ARTICLE 20 · Teachers and Researchers

ARTICLE 21 · Students and Trainees

ARTICLE 22 · Other Income

ARTICLE 23 · Capital

ARTICLE 24 · Relief From Double Taxation

ARTICLE 25 · Non-Discrimination

ARTICLE 26 · Mutual Agreement Procedure

ARTICLE 27 · Exchange of Information

ARTICLE 28 · Assistance in Collection

ARTICLE 29 · Miscellaneous Provisions

ARTICLE 30 · Limitation on Benefits of the Convention

ARTICLE 31 · Diplomatic and Consular Officers

ARTICLE 32 · Provisions for Implementation

ARTICLE 33 · Entry Into Force

ARTICLE 34 · Termination