Internal Revenue Bulletin: 2003-40
October 6, 2003
Part II. Treaties and Tax Legislation
Subpart A. Tax Conventions and Other Related Items
Table of Contents
Announcement 2003-58
U.S. & Austria Reach Agreement on Taxing Deferred Payments to U.S. Citizens Residing in Austria
Announcement 2003-59
COMPETENT AUTHORITY AGREEMENT
Ownership requirements under Article 22(3) and paragraph 7 of the MOU
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