This is a technical explanation of the Protocol between the United States and New Zealand signed at Washington on December 1, 2008 (the "Protocol") amending the Convention and Protocol between the United States and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Wellington on July 23, 1982 (the "existing Convention").

This document is a technical explanation of the Convention between the United States and South Africa which was signed on February 17, 1997 (the "Convention"). References in this Explanation to the "U.S. Model" are to the United States Model Income Tax Convention, published on September 30, 1996. References to the "OECD Model" are to the Model Tax Convention on Income and on Capital, published by the OECD in 1992, as subsequently amended. References to the "U.N. Model" are to the United Nations Model Double Taxation Convention between Developed and Developing Countries, published in 1980.

This is a Technical Explanation of the Convention between the Government of the United States of America and the Government of the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Signed at Colombo March 14, 1985 (the "Convention"). The Convention was amended by a Protocol signed on September 20, 2002 (the "Protocol"), which was accompanied by an explanatory Exchange of Notes (the "Notes").

This is a technical explanation of the Protocol signed at Washington on September 30, 2005 (the "Protocol"), amending the Convention between the United States of America and the Government of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Washington on September 1, 1994 (the "Convention").

This is a technical explanation of the Convention between the United States and Switzerland and the Protocol signed on October 2, 1996 ("the Convention" and "the Protocol"). References are made to the Convention between the United States and Switzerland with Respect to Taxes on Income and Certain other Taxes, signed on May 24, 1951 ("the prior Convention"). The Convention replaces the prior Convention.

This document is a technical explanation of the Convention between the United States and Thailand which was signed on November 26, 1996 (the "Convention"). References in this Explanation to the "U.S. Model" are to the United States Model Income Tax Convention, published on September 30, 1996. The U.S. Model was published following negotiation of the Convention, but the Convention reflects substantial consistency with the language and policies of the U.S. Model. References to the "OECD Model" are to the Model Tax Convention on Income and on Capital, published by the OECD in 1992, as...

This is a technical explanation of the Convention between the United States and the United Kingdom of Great Britain and Northern Ireland, signed on July 24, 2001 (the "Convention"), as amended by the Protocol between the United States and the United Kingdom of Great Britain and Northern Ireland, signed on July 22, 2002 (the "Protocol"). References are made to the Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect...

The purpose of this memorandum (Legal Memorandum) is to supplement the preamble by providing background for the legal issues discussed in the preamble for this proposed rule and further discussion of some, but not all, of those issues. This memorandum is intended to be read in conjunction with, and assumes familiarity with, the preamble.

The purpose of this memorandum (Legal Memorandum) is to supplement the preamble by providing background for the legal issues discussed in the preamble for this proposed rule and further discussion of some, but not all, of those issues. This memorandum is intended to be read in conjunction with, and assumes familiarity with, the preamble.

The President's Global Hunger and Food Security Initiative, titled "Feed the Future (FTF)," has the overarching goal of sustainably reducing global poverty and hunger (www.feedthefuture.gov). Providing sufficient food to the world's growing population will require a 70 percent increase in agricultural production by 2050 (Bruinsma 2009). To meet this food security challenge under constraints of limited agricultural land availability and increased climatic variability, the world will need to support and develop scientific and technological innovations that increase agricultural productivity in...