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Contents

Official guidance
Double Taxation Relief Manual

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

  • DT19851 · Admissible taxes
  • DT19852 · Treaty summary
  • DT19853 · Notes
  • DT19850A · Agreements: Admissible taxes
  • DT19851A · Notes
  • DT19853A · United States limited liability companies
  • DT19854 · Credit: Federal taxes
  • DT19855 · State Taxes - Admissible and inadmissible unilaterally: Alabama - California
  • DT19855A · State Taxes - Admissible and inadmissible unilaterally: Colorado - Minnesota
  • DT19855B · State Taxes - Admissible and inadmissible unilaterally: Mississippi - North Dakota
  • DT19855C · State Taxes - Admissible and inadmissible unilaterally: Ohio - Wisconsin
  • DT19857 · American wives
  • DT19858 · Residence
  • DT19859 · Claims under the old agreement to 2003
  • DT19860 · Claims under the old Agreement to 2003: Substantial presence
  • DT19861 · Claims under the old agreement
  • DT19861A · Claims under the new Agreement
  • DT19862 · Claims under both the old and the new Agreements
  • DT19863 · Claims under the old Agreement
  • DT19864 · Charities and superannuation funds
  • DT19865 · Source of income for credit relief purposes
  • DT19865A · Attribution of profits to permanent establishments
  • DT19866 · Associated persons
  • DT19867 · Dividends
  • DT19867A · Dividends: from 1st May 2003
  • DT19868 · Restriction of credit
  • DT19869 · List of US Corporations
  • DT19871 · Capital gains
  • DT19871A · Share Options
  • DT19871B · Regular crews of ships and aircraft
  • DT19873 · Artistes and athletes
  • DT19874 · Alimony and maintenance
  • DT19875 · Teachers
  • DT19876 · Pensions: US Social Security Act
  • DT19876A · Pensions from 2003
  • DT19876B · Pension Contributions
  • DT19877 · Offshore activities
  • DT19878 · Relief from US tax: Forms
  • DT19881 · Double Taxation Relief Manual: Guidance by country: USA: Underlying Tax
  • DT19882 · Limitation on Benefits: from 2003
  • DT19883 · Limitation on Benefits: cases of doubt
  • DT19884 · Conduit arrangements: from 2003
  • DT19885 · Relief from double taxation from 2003: Dividends
  • DT19886 · Relief from double taxation from 2003: US Citizens and Other income
  • DT19887 · Mutual agreement procedure: from 2003
  • DT19888 · Exchange of information and administrative assistance: Exchanges from 2003
  • DT19900 · USA: double taxation agreement, Article 1: Personal scope
  • DT19901 · USA: double taxation agreement, Article 2: Taxes covered
  • DT19902 · USA: double taxation agreement, Article 3: General definitions
  • DT19903 · USA: double taxation agreement, Article 4: Fiscal domicile
  • DT19904 · USA: double taxation agreement, Article 5: Permanent Establishment
  • DT19905 · USA: double taxation agreement, Article 6: Income from immovable property
  • DT19906 · USA: double taxation agreement, Article 7: Business profits
  • DT19907 · USA: double taxation agreement, Article 8: Shipping and air transport
  • DT19908 · USA: double taxation agreement, Article 9: Associated enterprises
  • DT19909 · USA: double taxation agreement, Article 10: Dividends
  • DT19910 · USA: double taxation agreement, Article 11: Interest
  • DT19911 · USA: double taxation agreement, Article 12: Royalties
  • DT19912 · USA: double taxation agreement, Article 13: Capital gains
  • DT19913 · USA: double taxation agreement, Article 14 Independent personal services
  • DT19914 · USA: double taxation agreement, Article 15 Dependent personal services
  • DT19915 · USA: double taxation agreement, Article 16: Investment or holding companies
  • DT19916 · USA: double taxation agreement, Article 17 Artistes and Atheletes
  • DT19917 · USA: double taxation agreement, Article 18: Pensions
  • DT19918 · USA: double taxation agreement, Article 19: Government service
  • DT19919 · USA: double taxation agreement, Article 20: Teachers
  • DT19920 · USA: double taxation agreement, Article 21: Students and trainees
  • DT19921 · USA: double taxation agreement, Article 22: Other income
  • DT19922 · USA: double taxation agreement, Article 23: Elimination of double taxation
  • DT19923 · USA: double taxation agreement, Article 24: Non-discrimination
  • DT19924 · USA: double taxation agreement, Article 25: Mutual agreement procedure
  • DT19925 · USA: double taxation agreement, Article 26: Exchange of information and administrative assistance
  • DT19926 · USA: double taxation agreement, Article 27: Effect on diplomatic and consular officials and domestic laws
  • DT19927 · USA: double taxation agreement, Article 27A: Offshore activities
  • DT19928 · USA: double taxation agreement, Article 28: Entry into force
  • DT19929 · USA: double taxation agreement, Article 29: Termination
  • DT19930 · USA: Double taxation agreement, Article 1: General scope
  • DT19931 · USA: Double taxation agreement, Article 2: Taxes covered
  • DT19932 · USA: Double taxation agreement, Article 3: General definitions
  • DT19933 · USA: Double taxation agreement, Article 4: Residence
  • DT19934 · USA: Double taxation agreement, Article 5: Permanent establishment
  • DT19935 · USA: Double taxation agreement, Article 6: Income from real property
  • DT19936 · USA: Double taxation agreement, Article 7: Business profits
  • DT19937 · USA: Double taxation agreement, Article 8: Shipping and air transport
  • DT19938 · USA: Double taxation agreement, Article 9: Associated enterprises
  • DT19939 · USA: Double taxation agreement, Article 10: Dividends
  • DT19939A · USA: Double taxation agreement, Article 11: Interest
  • DT19939B · USA: Double taxation agreement, Article 12: Royalties
  • DT19939C · USA: Double taxation agreement, Article 13: Gains
  • DT19939D · USA: Double taxation agreement, Article 14: Income from employment
  • DT19939E · USA: Double taxation agreement, Article 15: Directors' fees
  • DT19939F · USA: Double taxation agreement, Article 16: Entertainers and sportsmen
  • DT19939G · USA: Double taxation agreement, Article 17: Pensions, social security, annuities, alimony, and child support
  • DT19939H · USA: Double taxation agreement, Article 18: Pension schemes
  • DT19939I · USA: Double taxation agreement, Article 19: Government service
  • DT19939J · USA: Double taxation agreement, Article 20: Students
  • DT19939K · USA: Double taxation agreement, Article 20A: Teachers
  • DT19939L · USA: Double taxation agreement, Article 21: Offshore exploration and exploitation activities
  • DT19939M · USA: Double taxation agreement, Article 22: Other income
  • DT19939N · USA: Double taxation agreement, Article 23: Limitation on benefits
  • DT19939O · USA: Double taxation agreement, Article 24: Relief from double taxation
  • DT19939P · USA: Double taxation agreement, Article 25: Non-discrimination
  • DT19939Q · USA: Double taxation agreement, Article 26: Mutual agreement procedure
  • DT19939R · USA: Double taxation agreement, Article 27: Exchange of information and administrative assistance
  • DT19939S · USA: Double taxation agreement, Article 28: Diplomatic agents and consular officers
  • DT19939T · USA: Double taxation agreement, Article 29: Entry into force
  • DT19939U · USA: Double taxation agreement, Article 30: Termination
  • DT19939V · DT: Double taxation agreement, Exchange of Notes: Article 1
  • DT19939W · USA: Double taxation agreement, Exchange of Notes: Article 3
  • DT19939X · USA: Double taxation agreement, Exchange of Notes: Articles 9, 11 and 12
  • DT19939Y · USA: Double taxation agreement, Exchange of Notes: Article 10
  • DT19939Z · USA: Double taxation agreement, Exchange of Notes: Article 23
  • DT19939ZA · USA: Double taxation agreement, Exchange of Notes: Article 24
  • DT19939ZB · USA: Double taxation agreement, Exchange of Notes: Article 26
  • DT19939ZC · USA: Double taxation agreement, Exchange of Notes: In general
  • DT19939ZD · USA: Double taxation agreement, Mutual agreement on UK Pension arrangements
  1. Double Taxation Relief Manual: Guidance by country: United States of America: contents
  2. Double Taxation Relief Manual: Guidance by country: United States of America: Artistes and athletes

DT19873 | Double Taxation Relief Manual: Guidance by country: United States of America: Artistes and athletes

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. The Double Taxation Relief Manual pages for the USA can be found at:

DT19850 – Convention in force

DT19851 – Admissible taxes

DT19852 – Treaty summary

DT19853 ­- Notes

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