Newly Released Treaty Documents

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Newly Released Treaty Documents

2024-12-06

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Yesterday the IRS uploaded two new documents to its website:

The Technical Explanation to the 1970 U.S.-Trinidad and Tobago Income Tax Treaty, and
The Technical Explanation to the 1989 U.S.-Tunisa Income Tax Treaty

I had not seen these Technical Explanations before. It is helpful for the IRS to publish some of these hard-to-find documents.

In addition, on Monday the IRS published a Competent Authority Arrangement between the U.S. and Norway providing that Article 20 of the treaty, limiting treaty benefits for investment or holding companies, is not applicable to U.S. regulated investment companies (as defined in Code §851).

Tags: 894 Treaties, 894 Limitation on Benefits

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