Transcription of TECHNICAL EXPLANATION OP THE CONVENTION BETWEEN
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TECHNICAL EXPLANATION OP THE CONVENTION BETWEENTHE GOVERNMENT OF THE UNITED STATES OF AMERICAAND THE GOVERNMENT OF THE STATE OF ISRAEL WITH RESPECT TO TAXES ONINCOME, SIGNED AT WASHINGTON, ON NOVEMBER 20, 1975, AS AMENDEDBY A PROTOCOL SIGNED AT WASHINGTON, ON MAY 30, 1980 GENERAL EFFECTIVE DATE UNDER ARTICLE 31: 1 JANUARY 1995 INTRODUCTIONThis is a TECHNICAL EXPLANATION of the CONVENTION BETWEEN the United States and Israel,signed on November 20, 1975, as amended by a Protocol signed on May 30, 1980, ( theConvention ). This EXPLANATION is an official guide to the CONVENTION . It reflects policies behindparticular CONVENTION provisions, as well as understandings reached with respect to theinterpretation and application of the OF ARTICLESA rticle 1----------------------------------Taxes CoveredArticle 2----------------------------------Gener al DefinitionsArticle 3----------------------------------Fisca l ResidenceArticle 4----------------------------------Sourc e of IncomeArticle 5----------------------------------Perma nent EstablishmentArticle 6----------------------------------Gener al Rules of TaxationArticle 7----------------------------------Incom e from Real PropertyArticle 8----------------------------------Busin ess ProfitsArticle 9.
Jan 01, 1995 · technical explanation op the convention between the government of the united states of america and the government of the state of israel with respect to taxes on
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