This is a technical explanation of the Convention between the United States and Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on February 23, 2007, and the Protocol between the United States and Bulgaria signed on the same date (the "Protocol"), as amended by the Protocol between the United States and Bulgaria signed on February 26, 2008 (collectively, the "Convention"). The Protocol is discussed below in connection with the relevant articles of the Convention.

This is a Technical Explanation of the Protocol signed at Chelsea on September 21, 2007 (the "Protocol"), amending the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital done at Washington on September 26, 1980, as amended by the Protocols done on June 14, 1983, March 28, 1994, March 17, 1995, and July 29, 1997 (the "existing Convention"). The existing Convention as modified by the Protocol shall be referred to as the "Convention."

This is a technical explanation of the Convention between the United States and the Republic of Estonia signed on January 15, 1998 (the AConvention@). Negotiations took into account the U.S. Treasury Department=s current tax treaty policy and the U.S. Treasury Department=s Model Income Tax Convention published on September 20, 1996 (the AU.S. Model@) between the first and second rounds of negotiations for this Convention, as well as the Model Income Tax Convention On Income and On Capital published by the Organization for Economic Cooperation and Development, as updated in November, 1997 (the...

This is a technical explanation of the Protocol signed at Berlin on June 1, 2006 (the "Protocol"), amending the Convention between the United States of America and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to certain other taxes, and the related protocol, signed at Bonn on August 29, 1989 (hereinafter the "Convention" and "Protocol to the Convention" respectively).

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...

This is a technical explanation of the Convention and the Protocol between the United States and the Italian Republic signed on August 25, 1999 (the "Convention" and the "Protocol"). References are made to the Convention between the United States and Italy for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, signed on April 17, 1984 (the "prior Convention"). The Convention replaces the prior Convention.

This is a technical explanation of the Convention between the Government of the United States of America and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Washington on November 6, 2003 (the "Convention"), and the Protocol also signed at Washington on November 6, 2003, which forms an integral part thereto (the "Protocol"). In connection with the negotiation of the Convention, the delegations of the United States and Japan developed and agreed upon an exchange of Diplomatic Notes (the "Notes"). The...

This is a technical explanation of the Convention between the Government of the United States and the Government of Malta For the Avoidance Of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on August 8, 2008 (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"),...

This is a technical explanation of the Convention between the United States and the other Contracting State]1 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed on date] (the "Convention"). Negotiations took into account the U.S. Department of the Treasury's current tax treaty policy, and the United States Model Income Tax Convention of November 15, 2006. 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...

This is a technical explanation of the Protocol signed at Washington on March 8, 2004 (the "Protocol"), amending the Convention between the United States of America and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Washington on December 18, 1992 (the "1992 Convention"), as amended by a protocol signed at Washington on October 13, 1993 (the "1993 Protocol"). The term "Convention" refers to the 1992 Convention as modified by both the 1993 Protocol and the Protocol.