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Efile Extension

Efile extension 6. Efile extension   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Efile extension Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Efile extension Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Efile extension S. Efile extension Tax Treaties See chapter 7 for information about getting these publications. Efile extension Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Efile extension See Table 6-1 at the end of this chapter for a list of these countries. Efile extension Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Efile extension If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Efile extension Treaty benefits generally are available to residents of the United States. Efile extension They generally are not available to U. Efile extension S. Efile extension citizens who do not reside in the United States. Efile extension However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Efile extension S. Efile extension citizens residing in the treaty countries. Efile extension U. Efile extension S. Efile extension citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Efile extension Certification of U. Efile extension S. Efile extension residency. Efile extension   Use Form 8802, Application for United States Residency Certification, to request certification of U. Efile extension S. Efile extension residency for purposes of claiming benefits under a tax treaty. Efile extension Certification can be requested for the current and any prior calendar years. Efile extension You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Efile extension Common Benefits Some common tax treaty benefits are explained below. Efile extension The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Efile extension Benefits provided by certain treaties are not provided by others. Efile extension Personal service income. Efile extension If you are a U. Efile extension S. Efile extension resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Efile extension Professors and teachers. Efile extension If you are a U. Efile extension S. Efile extension resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Efile extension Students, trainees, and apprentices. Efile extension If you are a U. Efile extension S. Efile extension resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Efile extension Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Efile extension Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Efile extension Pensions and annuities. Efile extension If you are a U. Efile extension S. Efile extension resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Efile extension Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Efile extension Investment income. Efile extension If you are a U. Efile extension S. Efile extension resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Efile extension Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Efile extension Tax credit provisions. Efile extension If you are a U. Efile extension S. Efile extension resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Efile extension Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Efile extension S. Efile extension tax on the income. Efile extension Nondiscrimination provisions. Efile extension Most U. Efile extension S. Efile extension tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Efile extension S. Efile extension citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Efile extension Saving clauses. Efile extension U. Efile extension S. Efile extension treaties contain saving clauses that provide that the treaties do not affect the U. Efile extension S. Efile extension taxation of its own citizens and residents. Efile extension As a result, U. Efile extension S. Efile extension citizens and residents generally cannot use the treaty to reduce their U. Efile extension S. Efile extension tax liability. Efile extension However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Efile extension S. Efile extension citizens or residents. Efile extension It is important that you examine the applicable saving clause to determine if an exception applies. Efile extension More information on treaties. Efile extension   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Efile extension Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Efile extension S. Efile extension ” appears in the treaty exemption discussions in Publication 901. Efile extension   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Efile extension Competent Authority Assistance If you are a U. Efile extension S. Efile extension citizen or resident alien, you can request assistance from the U. Efile extension S. Efile extension competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Efile extension You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Efile extension The U. Efile extension S. Efile extension competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Efile extension Effect of request for assistance. Efile extension   If your request provides a basis for competent authority assistance, the U. Efile extension S. Efile extension competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Efile extension How to make your request. Efile extension   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Efile extension You are denied treaty benefits. Efile extension Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Efile extension   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Efile extension Some of the steps you should consider taking include the following. Efile extension Filing a protective claim for credit or refund of U. Efile extension S. Efile extension taxes. Efile extension Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Efile extension Avoiding the lapse or termination of your right to appeal any tax determination. Efile extension Complying with all applicable procedures for invoking competent authority consideration. Efile extension Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Efile extension S. Efile extension or treaty country tax. Efile extension Taxpayers can consult with the U. Efile extension S. Efile extension competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Efile extension   The request should contain all essential items of information, including the following items. Efile extension A reference to the treaty and the treaty provisions on which the request is based. Efile extension The years and amounts involved in both U. Efile extension S. Efile extension dollars and foreign currency. Efile extension A brief description of the issues for which competent authority assistance is requested. Efile extension   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Efile extension Revenue Procedure 2006-54 is available at www. Efile extension irs. Efile extension gov/irb/2006-49_IRB/ar13. Efile extension html. Efile extension   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Efile extension S. Efile extension competent authority assistance under tax treaties. Efile extension As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Efile extension    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Efile extension   In the case of U. Efile extension S. Efile extension - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Efile extension If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Efile extension Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Efile extension This table is updated through October 31, 2013. Efile extension You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Efile extension You can obtain the text of most U. Efile extension S. Efile extension treaties at IRS. Efile extension gov. Efile extension You also can request the text of treaties from the Department of Treasury at the following address. Efile extension Department of Treasury Office of Business and Public Liaison Rm. Efile extension 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Efile extension S. Efile extension Virgin Islands, you can call the IRS at 1-800-829-1040. Efile extension Table 6–1. Efile extension List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Efile extension D. Efile extension ) Australia TIAS 10773 Dec. Efile extension 1, 1983 1986-2 C. Efile extension B. Efile extension 220 1986-2 C. Efile extension B. Efile extension 246 Protocol TIAS Jan. Efile extension 1, 2004     Austria TIAS Jan. Efile extension 1, 1999     Bangladesh TIAS Jan. Efile extension 1, 2007     Barbados TIAS 11090 Jan. Efile extension 1, 1984 1991-2 C. Efile extension B. Efile extension 436 1991-2 C. Efile extension B. Efile extension 466 Protocol TIAS Jan. Efile extension 1, 2005     Belgium TIAS Jan. Efile extension 1, 2008     Bulgaria TIAS Jan. Efile extension 1, 2009     Canada2 TIAS 11087 Jan. Efile extension 1, 1985 1986-2 C. Efile extension B. Efile extension 258 1987-2 C. Efile extension B. Efile extension 298 Protocol TIAS Jan. Efile extension 1, 2009     China, People's Republic of TIAS 12065 Jan. Efile extension 1, 1987 1988-1 C. Efile extension B. Efile extension 414 1988-1 C. Efile extension B. Efile extension 447 Commonwealth of Independent States3 TIAS 8225 Jan. Efile extension 1, 1976 1976-2 C. Efile extension B. Efile extension 463 1976-2 C. Efile extension B. Efile extension 475 Cyprus TIAS 10965 Jan. Efile extension 1, 1986 1989-2 C. Efile extension B. Efile extension 280 1989-2 C. Efile extension B. Efile extension 314 Czech Republic TIAS Jan. Efile extension 1, 1993     Denmark TIAS Jan. Efile extension 1, 2001     Protocol TIAS Jan. Efile extension 1, 2008     Egypt TIAS 10149 Jan. Efile extension 1, 1982 1982-1 C. Efile extension B. Efile extension 219 1982-1 C. Efile extension B. Efile extension 243 Estonia TIAS Jan. Efile extension 1, 2000     Finland TIAS 12101 Jan. Efile extension 1, 1991     Protocol TIAS Jan. Efile extension 1, 2008     France TIAS Jan. Efile extension 1, 1996     Protocol TIAS Jan. Efile extension 1, 2009     Germany TIAS Jan. Efile extension 1, 1990     Protocol TIAS Jan. Efile extension 1, 2008     Greece TIAS 2902 Jan. Efile extension 1, 1953 1958-2 C. Efile extension B. Efile extension 1054 T. Efile extension D. Efile extension 6109, 1954-2 C. Efile extension B. Efile extension 638 Hungary TIAS 9560 Jan. Efile extension 1, 1980 1980-1 C. Efile extension B. Efile extension 333 1980-1 C. Efile extension B. Efile extension 354 Iceland TIAS 8151 Jan. Efile extension 1, 2009     India TIAS Jan. Efile extension 1, 1991     Indonesia TIAS 11593 Jan. Efile extension 1, 1990     Ireland TIAS Jan. Efile extension 1, 1998     Israel TIAS Jan. Efile extension 1, 1995     Italy TIAS Jan. Efile extension 1, 2010     Jamaica TIAS 10207 Jan. Efile extension 1, 1982 1982-1 C. Efile extension B. Efile extension 257 1982-1 C. Efile extension B. Efile extension 291 Japan TIAS Jan. Efile extension 1, 2005     Kazakhstan TIAS Jan. Efile extension 1, 1996     Korea, South TIAS 9506 Jan. Efile extension 1, 1980 1979-2 C. Efile extension B. Efile extension 435 1979-2 C. Efile extension B. Efile extension 458 Latvia TIAS Jan. Efile extension 1, 2000     Lithuania TIAS Jan. Efile extension 1, 2000     Luxembourg TIAS Jan. Efile extension 1, 2001     Malta TIAS Jan. Efile extension 1, 2011     Mexico TIAS Jan. Efile extension 1,1994     Protocol TIAS Jan. Efile extension 1, 2004               Table 6–1 (continued). Efile extension Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Efile extension D. Efile extension ) Morocco TIAS 10195 Jan. Efile extension 1, 1981 1982-2 C. Efile extension B. Efile extension 405 1982-2 C. Efile extension B. Efile extension 427 Netherlands TIAS Jan. Efile extension 1, 1994     Protocol TIAS Jan. Efile extension 1, 2005     New Zealand TIAS 10772 Nov. Efile extension 2, 1983 1990-2 C. Efile extension B. Efile extension 274 1990-2 C. Efile extension B. Efile extension 303 Protocol TIAS Jan. Efile extension 1, 2011     Norway TIAS 7474 Jan. Efile extension 1, 1971 1973-1 C. Efile extension B. Efile extension 669 1973-1 C. Efile extension B. Efile extension 693 Protocol TIAS 10205 Jan. Efile extension 1, 1982 1982-2 C. Efile extension B. Efile extension 440 1982-2 C. Efile extension B. Efile extension 454 Pakistan TIAS 4232 Jan. Efile extension 1, 1959 1960-2 C. Efile extension B. Efile extension 646 T. Efile extension D. Efile extension 6431, 1960-1 C. Efile extension B. Efile extension 755 Philippines TIAS 10417 Jan. Efile extension 1, 1983 1984-2 C. Efile extension B. Efile extension 384 1984-2 C. Efile extension B. Efile extension 412 Poland TIAS 8486 Jan. Efile extension 1, 1974 1977-1 C. Efile extension B. Efile extension 416 1977-1 C. Efile extension B. Efile extension 427 Portugal TIAS Jan. Efile extension 1, 1996     Romania TIAS 8228 Jan. Efile extension 1, 1974 1976-2 C. Efile extension B. Efile extension 492 1976-2 C. Efile extension B. Efile extension 504 Russia TIAS Jan. Efile extension 1, 1994     Slovak Republic TIAS Jan. Efile extension 1, 1993     Slovenia TIAS Jan. Efile extension 1, 2002     South Africa TIAS Jan. Efile extension 1, 1998     Spain TIAS Jan. Efile extension 1, 1991     Sri Lanka TIAS Jan. Efile extension 1, 2004     Sweden TIAS Jan. Efile extension 1, 1996     Protocol TIAS Jan. Efile extension 1, 2007     Switzerland TIAS Jan. Efile extension 1, 1998     Thailand TIAS Jan. Efile extension 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Efile extension 1, 1970 1971-2 C. Efile extension B. Efile extension 479   Tunisia TIAS Jan. Efile extension 1, 1990     Turkey TIAS Jan. Efile extension 1, 1998     Ukraine TIAS Jan. Efile extension 1, 2001     United Kingdom TIAS Jan. Efile extension 1, 2004     Venezuela TIAS Jan. Efile extension 1, 2000      1(TIAS) — Treaties and Other International Act Series. Efile extension  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Efile extension 3The U. Efile extension S. Efile extension -U. Efile extension S. Efile extension S. Efile extension R. Efile extension income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Efile extension Prev  Up  Next   Home   More Online Publications

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The Efile Extension

Efile extension Index A Asistencia, Cómo Obtener Ayuda con los Impuestos Ayuda, Cómo Obtener Ayuda con los Impuestos Ayuda tributaria, Cómo Obtener Ayuda con los Impuestos B Base ajustada Hoja de Trabajo 1 para calcular, Instrucciones para la Hoja de Trabajo A. Efile extension H Hojas de Trabajo Base ajustada (Hoja de Trabajo 1), Instrucciones para la Hoja de Trabajo A. Efile extension I Información de usuarios de equipo TTY/TDD, Cómo Obtener Ayuda con los Impuestos M Más información, Cómo Obtener Ayuda con los Impuestos P Publicaciones, Cómo Obtener Ayuda con los Impuestos S Servicios Tributario Gratuito, Cómo Obtener Ayuda con los Impuestos V Vea la ayuda tributaria, Cómo Obtener Ayuda con los Impuestos Prev  Up     Home   More Online Publications