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HP-168
The Treasury Department today issued new versions of the U.S. Model Income Tax Convention and Model Technical Explanation. The U.S. Model Income Tax Convention is used as a starting point in bilateral treaty negotiations with other countries. The Model Technical Explanation will serve as the basis for technical explanations of bilateral tax treaties based on the U.S. Model Income Tax Convention. The two documents reflect changes in U.S. domestic law and tax treaty policy since the U.S. Model was last updated in September 1996.
Copies of the documents are attached.
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