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Table 1. Tax Rates on Income Other Than Personal Service ...
www.irs.govtaxpayer in the United States under the Business Profits article of the treaty. ... the treaty and the Treasury Department Technical Explanation accompanying the treaty, as well any relevant competent authority arrangements to determine whether a reduced rate of tax or an exemption is available. See the Competent Authority Arrangements page on ...
TREASURY DEPARTMENT TECHNICAL EXPLANATION OF …
www.irs.govJan 01, 1987 · treasury department technical explanation of the agreement between the government of the united states of america and the government of the people’s republic of china for the