US Model Income Tax Convention

GPTKB entity

Statements (20)
Predicate Object
gptkbp:instanceOf model tax treaty
gptkbp:appliesTo income tax treaties
gptkbp:countryOfOrigin gptkb:United_States
gptkbp:firstIssueDate 1996
https://www.w3.org/2000/01/rdf-schema#label US Model Income Tax Convention
gptkbp:influenced negotiation of US bilateral tax treaties
gptkbp:language English
gptkbp:latestReleaseVersion 2016
gptkbp:publishedBy gptkb:US_Department_of_the_Treasury
gptkbp:purpose serve as a template for US tax treaties
gptkbp:relatedTo gptkb:OECD_Model_Tax_Convention
gptkb:UN_Model_Double_Taxation_Convention
gptkbp:subject tax evasion
double taxation
tax avoidance
gptkbp:usedBy gptkb:US_government
gptkbp:usedFor negotiating tax treaties with other countries
gptkbp:website https://home.treasury.gov/policy-issues/tax-policy/treaties
gptkbp:bfsParent gptkb:OECD_Model_Tax_Convention
gptkbp:bfsLayer 5