Internal Revenue Bulletin:  2003-40 

October 6, 2003 

TAX CONVENTIONS


Announcement 2003-58 Announcement 2003-58

Austria agreement on deferred payments. A copy of the news release issued by the Director, International (U.S. Competent Authority) on August 27, 2003, is set forth.

Announcement 2003-59 Announcement 2003-59

This announcement contains the text of a competent authority agreement with the Swiss government that provides guidance on the application of the Limitation on Benefits (LOB) article of the income tax treaty and accompanying revised Memorandum of Understanding (MOU) between the United States and the Swiss Confederation. The agreement sets forth the categories of U.S. residents that will be taken into account for purposes of the derivative benefits ownership tests of the revised MOU.


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