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U.S. IRS Publishes Revised Publication 901 on Income Tax Reductions / Exemptions under Tax Treaties

|Treaty Development|United States
United States

The U.S. IRS has published Publication 901 (Rev. September 2016), which covers whether a tax treaty between the U.S. and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country. The publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types…

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