Internal Revenue Bulletin:  2007-42 

October 15, 2007 

Announcement 2007-88

United States Angola Reciprocol Exemption Agreement

Table of Contents

The United States and Angola have exchanged diplomatic notes evidencing a reciprocal exemption agreement for income from the international operation of ships and aircraft for taxable years beginning on or after January 1, 2006. 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) 622-5871 (not a toll-free call).

The text of the agreement is as follows.

Reciprocal Exemption Agreement between the United States and Angola This exhibit contains an exchange of diplomatic notes between the United States and Angola evidencing an agreement for the reciprocal exemption from taxation of income from the international operation of ships and aircraft. The agreement is effective for taxable years beginning on or after January 1, 2006, and all prior open taxable years. The first document is Revised Note No. 271 from the U.S. Embassy to the Ministry of External Relations of the Government of Angola. The second document is the reply note in Portuguese from the Ministry of External Relations of the Government of Angola to the U.S. Embassy. The third document is an official English translation of the reply note in Portuguese from the Ministry of External Relations of the Government of Angola to the U.S. Embassy.

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