Internal Revenue Bulletin: 2007-10
March 5, 2007
The United States and the United Kingdom of Great Britain and Northern Ireland (on behalf of the Bailiwick of Jersey) have exchanged diplomatic notes evidencing a reciprocal exemption agreement for income from the international operation of ships for taxable years beginning on or after January 1, 1997. The diplomatic notes reproduced herein contain the terms of the reciprocal exemptions.
The principal author of this announcement is Patricia Bray of the Office of Associate Chief Counsel (International). For further information regarding this announcement, contact Patricia Bray at (202) 622-3880 (not a toll-free call).
The text of the agreement is as follows.
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