Table of Contents

• Announcement 2004-60
  • Guidance Relating to July 1st Application of New U.S.-Japan Income Tax Treaty
  • Guidance regarding the Commencement of Application of the New Tax Convention between the United States and Japan June 23, 2004
    • Internal Revenue Service
  • Attachment 1
    • Internal Revenue Service
    • DIVIDENDS
    • Interest and Royalties
    • Examples:
  • Attachment 2
    • National Tax Agency
    • DIVIDENDS
    • Interest and Royalties
    • Examples: