DT19939L | USA: Double taxation agreement, Article 21: Offshore exploration and exploitation activitiesFrom HM Revenue & Customs · Double Taxation Relief ManualDetailsPage archived. The Double Taxation Relief Manual pages for the USA can be found at:DT19850 – Convention in forceDT19851 – Admissible taxesDT19852 – Treaty summaryDT19853 - NotesPreviousNext