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DT19850PP | Double Taxation Relief Manual: Guidance by country: United States of America: contents

From HM Revenue & Customs · Double Taxation Relief Manual

Contents116 entries

  1. DT19851Double Taxation Relief Manual: Guidance by country: United States of America: admissible taxes
  2. DT19852Double Taxation Relief Manual: Guidance by country: United States of America: treaty summary
  3. DT19853Double Taxation Relief Manual: Guidance by country: United States of America: notes
  4. DT19850ADouble Taxation Relief Manual: Guidance by country: United States of America: Agreements: Admissible taxes
  5. DT19851ADouble Taxation Relief Manual: Guidance by country: United States of America: Notes
  6. DT19853ADouble Taxation Relief Manual: Guidance by country: United States of America: United States limited liability companies
  7. DT19854Double Taxation Relief Manual: Guidance by country: United States of America: Credit: Federal taxes
  8. DT19855Double Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Alabama - California
  9. DT19855ADouble Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Colorado - Minnesota
  10. DT19855BDouble Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Mississippi - North Dakota
  11. DT19855CDouble Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Ohio - Wisconsin
  12. DT19857Double Taxation Relief Manual: Guidance by country: United States of America: American wives
  13. DT19858Double Taxation Relief Manual: Guidance by country: United States of America: Residence
  14. DT19859Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old agreement to 2003
  15. DT19860Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old Agreement to 2003: Substantial presence
  16. DT19861Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old agreement
  17. DT19861ADouble Taxation Relief Manual: Guidance by country: United States of America: Claims under the new Agreement
  18. DT19862Double Taxation Relief Manual: Guidance by country: United States of America: Claims under both the old and the new Agreements
  19. DT19863Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old Agreement
  20. DT19864Double Taxation Relief Manual: Guidance by country: United States of America: charities and superannuation funds
  21. DT19865Double Taxation Relief Manual: Guidance by country: United States of America: Source of income for credit relief purposes
  22. DT19865ADouble Taxation Relief Manual: Guidance by country: United States of America: Attribution of profits to permanent establishments
  23. DT19866Double Taxation Relief Manual: Guidance by country: United States of America: associated persons
  24. DT19867Double Taxation Relief Manual: Guidance by country: United States of America: Dividends
  25. DT19867ADouble Taxation Relief Manual: Guidance by country: United States of America: Dividends: from 1st May 2003
  26. DT19868Double Taxation Relief Manual: Guidance by country: United States of America: Restriction of credit
  27. DT19869Double Taxation Relief Manual: Guidance by country: United States of America: List of US Corporations
  28. DT19871Double Taxation Relief Manual: Guidance by country: United States of America: Capital gains
  29. DT19871ADouble Taxation Relief Manual: Guidance by country: United States of America: Share Options
  30. DT19871BDouble Taxation Relief Manual: Guidance by country: United States of America: Regular crews of ships and aircraft
  31. DT19873Double Taxation Relief Manual: Guidance by country: United States of America: Artistes and athletes
  32. DT19874Double Taxation Relief Manual: Guidance by country: United States of America: Alimony and maintenance
  33. DT19875Double Taxation Relief Manual: Guidance by country: United States of America: Teachers
  34. DT19876Double Taxation Relief Manual: Guidance by country: United States of America: Pensions: US Social Security Act
  35. DT19876ADouble Taxation Relief Manual: Guidance by country: United States of America: Pensions from 2003
  36. DT19876BDouble Taxation Relief Manual: Guidance by country: United States of America: Pension Contributions
  37. DT19877Double Taxation Relief Manual: Guidance by country: United States of America: Offshore activities
  38. DT19878Double Taxation Relief Manual: Guidance by country: United States of America: Relief from US tax: Forms
  39. DT19881Double Taxation Relief Manual: Guidance by country: USA: Underlying Tax
  40. DT19882Double Taxation Relief Manual: Guidance by country: United States of America: Limitation on Benefits: from 2003
  41. DT19883Double Taxation Relief Manual: Guidance by country: United States of America: Limitation on Benefits: cases of doubt
  42. DT19884Double Taxation Relief Manual: Guidance by country: United States of America: Conduit arrangements: from 2003
  43. DT19885Double Taxation Relief Manual: Guidance by country: United States of America: Relief from double taxation from 2003: Dividends
  44. DT19886Double Taxation Relief Manual: Guidance by country: United States of America: Relief from double taxation from 2003: US Citizens and Other income
  45. DT19887Double Taxation Relief Manual: Guidance by country: United States of America: Mutual agreement procedure: from 2003
  46. DT19888Double Taxation Relief Manual: Guidance by country: United States of America: Exchange of information and administrative assistance: Exchanges from 2003
  47. DT19900USA: double taxation agreement, Article 1: Personal scope
  48. DT19901USA: double taxation agreement, Article 2: Taxes covered
  49. DT19902USA: double taxation agreement, Article 3: General definitions
  50. DT19903USA: double taxation agreement, Article 4: Fiscal domicile
  51. DT19904USA: double taxation agreement, Article 5: Permanent Establishment
  52. DT19905USA: double taxation agreement, Article 6: Income from immovable property
  53. DT19906USA: double taxation agreement, Article 7: Business profits
  54. DT19907USA: double taxation agreement, Article 8: Shipping and air transport
  55. DT19908USA: double taxation agreement, Article 9: Associated enterprises
  56. DT19909USA: double taxation agreement, Article 10: Dividends
  57. DT19910USA: double taxation agreement, Article 11: Interest
  58. DT19911USA: double taxation agreement, Article 12: Royalties
  59. DT19912USA: double taxation agreement, Article 13: Capital gains
  60. DT19913USA: double taxation agreement, Article 14 Independent personal services
  61. DT19914USA: double taxation agreement, Article 15 Dependent personal services
  62. DT19915USA: double taxation agreement, Article 16: Investment or holding companies
  63. DT19916USA: double taxation agreement, Article 17 Artistes and Atheletes
  64. DT19917USA: double taxation agreement, Article 18: Pensions
  65. DT19918USA: double taxation agreement, Article 19: Government service
  66. DT19919USA: double taxation agreement, Article 20: Teachers
  67. DT19920USA: double taxation agreement, Article 21: Students and trainees
  68. DT19921USA: double taxation agreement, Article 22: Other income
  69. DT19922USA: double taxation agreement, Article 23: Elimination of double taxation
  70. DT19923USA: double taxation agreement, Article 24: Non-discrimination
  71. DT19924USA: double taxation agreement, Article 25: Mutual agreement procedure
  72. DT19925USA: double taxation agreement, Article 26: Exchange of information and administrative assistance
  73. DT19926USA: double taxation agreement, Article 27: Effect on diplomatic and consular officials and domestic laws
  74. DT19927USA: double taxation agreement, Article 27A: Offshore activities
  75. DT19928USA: double taxation agreement, Article 28: Entry into force
  76. DT19929USA: double taxation agreement, Article 29: Termination
  77. DT19930USA: Double taxation agreement, Article 1: General scope
  78. DT19931USA: Double taxation agreement, Article 2: Taxes covered
  79. DT19932USA: Double taxation agreement, Article 3: General definitions
  80. DT19933USA: Double taxation agreement, Article 4: Residence
  81. DT19934USA: Double taxation agreement, Article 5: Permanent establishment
  82. DT19935USA: Double taxation agreement, Article 6: Income from real property
  83. DT19936USA: Double taxation agreement, Article 7: Business profits
  84. DT19937USA: Double taxation agreement, Article 8: Shipping and air transport
  85. DT19938USA: Double taxation agreement, Article 9: Associated enterprises
  86. DT19939USA: Double taxation agreement, Article 10: Dividends
  87. DT19939AUSA: Double taxation agreement, Article 11: Interest
  88. DT19939BUSA: Double taxation agreement, Article 12: Royalties
  89. DT19939CUSA: Double taxation agreement, Article 13: Gains
  90. DT19939DUSA: Double taxation agreement, Article 14: Income from employment
  91. DT19939EUSA: Double taxation agreement, Article 15: Directors' fees
  92. DT19939FUSA: Double taxation agreement, Article 16: Entertainers and sportsmen
  93. DT19939GUSA: Double taxation agreement, Article 17: Pensions, social security, annuities, alimony, and child support
  94. DT19939HUSA: Double taxation agreement, Article 18: Pension schemes
  95. DT19939IUSA: Double taxation agreement, Article 19: Government service
  96. DT19939JUSA: Double taxation agreement, Article 20: Students
  97. DT19939KUSA: Double taxation agreement, Article 20A: Teachers
  98. DT19939LUSA: Double taxation agreement, Article 21: Offshore exploration and exploitation activities
  99. DT19939MUSA: Double taxation agreement, Article 22: Other income
  100. DT19939NUSA: Double taxation agreement, Article 23: Limitation on benefits
  101. DT19939OUSA: Double taxation agreement, Article 24: Relief from double taxation
  102. DT19939PUSA: Double taxation agreement, Article 25: Non-discrimination
  103. DT19939QUSA: Double taxation agreement, Article 26: Mutual agreement procedure
  104. DT19939RUSA: Double taxation agreement, Article 27: Exchange of information and administrative assistance
  105. DT19939SUSA: Double taxation agreement, Article 28: Diplomatic agents and consular officers
  106. DT19939TUSA: Double taxation agreement, Article 29: Entry into force
  107. DT19939UUSA: Double taxation agreement, Article 30: Termination
  108. DT19939VDT: Double taxation agreement, Exchange of Notes: Article 1
  109. DT19939WUSA: Double taxation agreement, Exchange of Notes: Article 3
  110. DT19939XUSA: Double taxation agreement, Exchange of Notes: Articles 9, 11 and 12
  111. DT19939YUSA: Double taxation agreement, Exchange of Notes: Article 10
  112. DT19939ZUSA: Double taxation agreement, Exchange of Notes: Article 23
  113. DT19939ZAUSA: Double taxation agreement, Exchange of Notes: Article 24
  114. DT19939ZBUSA: Double taxation agreement, Exchange of Notes: Article 26
  115. DT19939ZCUSA: Double taxation agreement, Exchange of Notes: In general
  116. DT19939ZDUSA: Double taxation agreement, Mutual agreement on UK Pension arrangements