Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of Icelan

ISBN-13: 9781505691061 / Angielski / Miękka / 2015 / 82 str.

United States Government

Opis

This is a technical explanation of the Convention between the Government of the United States and the Government of Iceland For the Avoidance Of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on October 23, 2007 (the "Convention"). Negotiations took into account the U.S. Treasury Department's current tax treaty policy, and the Treasury Department's Model Income Tax Convention. Negotiations also took into account the Model Tax Convention on Income and on Capital, published by the Organisation for Economic Cooperation and Development (the "OECD Model"), and recent tax treaties concluded by both countries.