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E Filing Income Tax

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E Filing Income Tax

E filing income tax 9. E filing income tax   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. E filing income tax Most treaties require that the nonresident alien be a resident of the treaty country to qualify. E filing income tax However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. E filing income tax See Table 9-1 for a list of tax treaty countries. E filing income tax You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. E filing income tax See Income Entitled to Tax Treaty Benefits in chapter 8. E filing income tax Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. E filing income tax Useful Items - You may want to see: Publication 901 U. E filing income tax S. E filing income tax Tax Treaties Form (and Instructions) 1040NR U. E filing income tax S. E filing income tax Nonresident Alien Income Tax Return 1040NR-EZ U. E filing income tax S. E filing income tax Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. E filing income tax Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. E filing income tax Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. E filing income tax Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. E filing income tax Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. E filing income tax To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. E filing income tax Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. E filing income tax Example. E filing income tax Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. E filing income tax He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. E filing income tax His dividends are not effectively connected with that business. E filing income tax He has no deductions other than his own personal exemption. E filing income tax His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. E filing income tax Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. E filing income tax The conditions for claiming the exemptions vary under each tax treaty. E filing income tax For more information about the conditions under a particular tax treaty, see Publication 901. E filing income tax Or, you may download the complete text of most U. E filing income tax S. E filing income tax tax treaties at IRS. E filing income tax gov. E filing income tax Technical explanations for many of those treaties are also available at that site. E filing income tax Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. E filing income tax These types of income may be exempt from U. E filing income tax S. E filing income tax tax or may be subject to a reduced rate of tax. E filing income tax For more information, see Publication 901 or the applicable tax treaty. E filing income tax Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. E filing income tax Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. E filing income tax Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. E filing income tax Spending part of a day in the United States counts as a day of presence. E filing income tax Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. E filing income tax Note. E filing income tax Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. E filing income tax Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. E filing income tax S. E filing income tax income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. E filing income tax Many treaties also provide an exemption for engaging in research. E filing income tax Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. E filing income tax A substantial part of that person's time must be devoted to those duties. E filing income tax The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. E filing income tax If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. E filing income tax See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. E filing income tax Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. E filing income tax However, a difference exists among treaties as to who qualifies for this benefit. E filing income tax Under many treaties, aliens admitted to the United States for permanent residence do not qualify. E filing income tax Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. E filing income tax Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. E filing income tax Chapter 10 of this publication also has information for employees of foreign governments. E filing income tax Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. E filing income tax Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. E filing income tax If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. E filing income tax See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. E filing income tax Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. E filing income tax Generally, gains from the sale or exchange of real property located in the United States are taxable. E filing income tax Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. E filing income tax U. E filing income tax S. E filing income tax Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. E filing income tax (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. E filing income tax ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. E filing income tax This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. E filing income tax See Reporting Treaty Benefits Claimed . E filing income tax In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. E filing income tax S. E filing income tax tax under the treaty. E filing income tax However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). E filing income tax Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. E filing income tax Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. E filing income tax On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. E filing income tax Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. E filing income tax Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. E filing income tax Include this tax on Form 1040, line 61. E filing income tax On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. E filing income tax Example. E filing income tax Jacques Dubois, who is a resident of the United States under Article 4 of the U. E filing income tax S. E filing income tax -France income tax treaty, receives French social security benefits. E filing income tax Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. E filing income tax Mr. E filing income tax Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. E filing income tax Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. E filing income tax S. E filing income tax resident receives social security benefits from Canada or Germany, those benefits are treated for U. E filing income tax S. E filing income tax income tax purposes as if they were received under the social security legislation of the United States. E filing income tax If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. E filing income tax You are not required to file a Form 8833 for those benefits. E filing income tax Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. E filing income tax Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. E filing income tax However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. E filing income tax S. E filing income tax tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). E filing income tax This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. E filing income tax Some exceptions to the saving clause apply to all resident aliens (for example, under the U. E filing income tax S. E filing income tax -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). E filing income tax If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. E filing income tax Saving clause. E filing income tax   Most tax treaties have a saving clause. E filing income tax A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. E filing income tax Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. E filing income tax However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. E filing income tax Read the treaty to find out if it has a saving clause and an exception to it. E filing income tax Time limit for claiming treaty exemptions. E filing income tax   Many treaties limit the number of years you can claim a treaty exemption. E filing income tax For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. E filing income tax Once you reach this limit, you can no longer claim the treaty exemption. E filing income tax See the treaty or Publication 901 for the time limits that apply. E filing income tax How to report income on your tax return. E filing income tax   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. E filing income tax S. E filing income tax tax under the treaty. E filing income tax However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). E filing income tax Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. E filing income tax Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. E filing income tax On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. E filing income tax Example. E filing income tax Mr. E filing income tax Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. E filing income tax He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. E filing income tax S. E filing income tax tax in those years under Article 20 of the U. E filing income tax S. E filing income tax -People's Republic of China income tax treaty. E filing income tax On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. E filing income tax Even though Mr. E filing income tax Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. E filing income tax S. E filing income tax -People's Republic of China treaty dated April 30, 1984. E filing income tax Mr. E filing income tax Yu should submit Form W-9 and the required statement to the payor. E filing income tax Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. E filing income tax See below, for the situations where you are not required to file Form 8833. E filing income tax You must file a U. E filing income tax S. E filing income tax tax return and Form 8833 if you claim the following treaty benefits. E filing income tax You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. E filing income tax S. E filing income tax real property interest based on a treaty. E filing income tax You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. E filing income tax You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. E filing income tax These are the more common situations for which Form 8833 is required. E filing income tax Exceptions. E filing income tax   You do not have to file Form 8833 for any of the following situations. E filing income tax You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. E filing income tax You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. E filing income tax This includes taxable scholarship and fellowship grants. E filing income tax You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. E filing income tax You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. E filing income tax The payments or items of income that are otherwise required to be disclosed total no more than $10,000. E filing income tax You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. E filing income tax S. E filing income tax corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. E filing income tax S. E filing income tax financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. E filing income tax S. E filing income tax financial institution, qualified intermediary, or withholding foreign partnership or trust. E filing income tax The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. E filing income tax Penalty for failure to provide required information on Form 8833. E filing income tax   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. E filing income tax Additional information. E filing income tax   For additional information, see section 301. E filing income tax 6114-1(c) of the Income Tax Regulations. E filing income tax Table 9-1. E filing income tax Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. E filing income tax D. E filing income tax ) Australia TIAS 10773 Dec. E filing income tax 1, 1983 1986-2 C. E filing income tax B. E filing income tax 220 1986-2 C. E filing income tax B. E filing income tax 246 Protocol TIAS Jan. E filing income tax 1, 2004     Austria TIAS Jan. E filing income tax 1, 1999     Bangladesh TIAS Jan. E filing income tax 1, 2007     Barbados TIAS 11090 Jan. E filing income tax 1, 1984 1991-2 C. E filing income tax B. E filing income tax 436 1991-2 C. E filing income tax B. E filing income tax 466 Protocol TIAS Jan. E filing income tax 1, 1994     Protocol TIAS Jan. E filing income tax 1, 2005     Belgium TIAS Jan. E filing income tax 1, 2008     Bulgaria TIAS Jan. E filing income tax 1, 2009     Canada2 TIAS 11087 Jan. E filing income tax 1, 1985 1986-2 C. E filing income tax B. E filing income tax 258 1987-2 C. E filing income tax B. E filing income tax 298 Protocol TIAS Jan. E filing income tax 1, 1996     Protocol TIAS Dec. E filing income tax 16, 1997     Protocol TIAS Jan. E filing income tax 1, 2009     China, People's Republic of TIAS 12065 Jan. E filing income tax 1, 1987 1988-1 C. E filing income tax B. E filing income tax 414 1988-1 C. E filing income tax B. E filing income tax 447 Commonwealth of Independent States3 TIAS 8225 Jan. E filing income tax 1, 1976 1976-2 C. E filing income tax B. E filing income tax 463 1976-2 C. E filing income tax B. E filing income tax 475 Cyprus TIAS 10965 Jan. E filing income tax 1, 1986 1989-2 C. E filing income tax B. E filing income tax 280 1989-2 C. E filing income tax B. E filing income tax 314 Czech Republic TIAS Jan. E filing income tax 1, 1993     Denmark TIAS Jan. E filing income tax 1, 2001     Protocol TIAS Jan. E filing income tax 1, 2008     Egypt TIAS 10149 Jan. E filing income tax 1, 1982 1982-1 C. E filing income tax B. E filing income tax 219 1982-1 C. E filing income tax B. E filing income tax 243 Estonia TIAS Jan. E filing income tax 1, 2000     Finland TIAS 12101 Jan. E filing income tax 1, 1991     Protocol TIAS Jan. E filing income tax 1, 2008     France TIAS Jan. E filing income tax 1, 1996     Protocol TIAS Jan. E filing income tax 1, 2007     Protocol TIAS Jan. E filing income tax 1, 2010     Germany TIAS Jan. E filing income tax 1, 1990     Protocol TIAS Jan. E filing income tax 1, 2008     Greece TIAS 2902 Jan. E filing income tax 1, 1953 1958-2 C. E filing income tax B. E filing income tax 1054 T. E filing income tax D. E filing income tax 6109, 1954-2 C. E filing income tax B. E filing income tax 638 Hungary TIAS 9560 Jan. E filing income tax 1, 1980 1980-1 C. E filing income tax B. E filing income tax 333 1980-1 C. E filing income tax B. E filing income tax 354 Iceland TIAS Jan. E filing income tax 1, 2009     India TIAS Jan. E filing income tax 1, 1991     Indonesia TIAS 11593 Jan. E filing income tax 1, 1990     Ireland TIAS Jan. E filing income tax 1, 1998     Israel TIAS Jan. E filing income tax 1, 1995     Italy TIAS Jan. E filing income tax 1, 2010     Jamaica TIAS 10207 Jan. E filing income tax 1, 1982 1982-1 C. E filing income tax B. E filing income tax 257 1982-1 C. E filing income tax B. E filing income tax 291 Japan TIAS Jan. E filing income tax 1, 2005     Kazakhstan TIAS Jan. E filing income tax 1, 1996     Korea, South TIAS 9506 Jan. E filing income tax 1, 1980 1979-2 C. E filing income tax B. E filing income tax 435 1979-2 C. E filing income tax B. E filing income tax 458 Latvia TIAS Jan. E filing income tax 1, 2000     Lithuania TIAS Jan. E filing income tax 1, 2000     Luxembourg TIAS Jan. E filing income tax 1, 2001     Malta TIAS Jan. E filing income tax 1, 2011     Mexico TIAS Jan. E filing income tax 1, 1994 1994-2 C. E filing income tax B. E filing income tax 424 1994-2 C. E filing income tax B. E filing income tax 489 Protocol TIAS Oct. E filing income tax 26, 1995     Protocol TIAS Jan. E filing income tax 1, 2004     Morocco TIAS 10195 Jan. E filing income tax 1, 1981 1982-2 C. E filing income tax B. E filing income tax 405 1982-2 C. E filing income tax B. E filing income tax 427 Netherlands TIAS Jan. E filing income tax 1, 1994     Protocol TIAS Jan. E filing income tax 1, 2005     New Zealand TIAS 10772 Nov. E filing income tax 2, 1983 1990-2 C. E filing income tax B. E filing income tax 274 1990-2 C. E filing income tax B. E filing income tax 303 Protocol TIAS Jan. E filing income tax 1, 2011     Norway TIAS 7474 Jan. E filing income tax 1, 1971 1973-1 C. E filing income tax B. E filing income tax 669 1973-1 C. E filing income tax B. E filing income tax 693 Protocol TIAS 10205 Jan. E filing income tax 1, 1982 1982-2 C. E filing income tax B. E filing income tax 440 1982-2 C. E filing income tax B. E filing income tax 454 Pakistan TIAS 4232 Jan. E filing income tax 1, 1959 1960-2 C. E filing income tax B. E filing income tax 646 T. E filing income tax D. E filing income tax 6431, 1960-1 C. E filing income tax B. E filing income tax 755 Philippines TIAS 10417 Jan. E filing income tax 1, 1983 1984-2 C. E filing income tax B. E filing income tax 384 1984-2 C. E filing income tax B. E filing income tax 412 Poland TIAS 8486 Jan. E filing income tax 1, 1974 1977-1 C. E filing income tax B. E filing income tax 416 1977-1 C. E filing income tax B. E filing income tax 427 Portugal TIAS Jan. E filing income tax 1, 1996     Romania TIAS 8228 Jan. E filing income tax 1, 1974 1976-2 C. E filing income tax B. E filing income tax 492 1976-2 C. E filing income tax B. E filing income tax 504 Russia TIAS Jan. E filing income tax 1, 1994     Slovak Republic TIAS Jan. E filing income tax 1, 1993     Slovenia TIAS Jan. E filing income tax 1, 2002     South Africa TIAS Jan. E filing income tax 1, 1998     Spain TIAS Jan. E filing income tax 1, 1991     Sri Lanka TIAS Jan. E filing income tax 1, 2004     Sweden TIAS Jan. E filing income tax 1, 1996     Protocol TIAS Jan. E filing income tax 1, 2007     Switzerland TIAS Jan. E filing income tax 1, 1998     Thailand TIAS Jan. E filing income tax 1, 1998     Trinidad and Tobago TIAS 7047 Jan. E filing income tax 1, 1970 1971-2 C. E filing income tax B. E filing income tax 479   Tunisia TIAS Jan. E filing income tax 1, 1990     Turkey TIAS Jan. E filing income tax 1, 1998     Ukraine TIAS Jan. E filing income tax 1, 2001     United Kingdom TIAS Jan. E filing income tax 1, 2004     Venezuela TIAS Jan. E filing income tax 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. E filing income tax 3The U. E filing income tax S. E filing income tax -U. E filing income tax S. E filing income tax S. E filing income tax R. E filing income tax income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. E filing income tax Prev  Up  Next   Home   More Online Publications
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