Internal Revenue Bulletin:  2010-32 

August 9, 2010 

Announcement 2010-48

U.S.—Greenland Reciprocal Exemption Agreement The U.S. and Greenland (on behalf of the Government of Denmark pursuant to the Danish Act on the Conclusion of Agreements under International Law by the Government of Greenland) have exchanged diplomatic notes evidencing a reciprocal exemption for income from the international operation of a ship or ships or aircraft.


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The United States and Greenland (on behalf of the Government of Denmark pursuant to the Danish Act on the Conclusion of Agreements under International Law by the Government of Greenland) have exchanged diplomatic notes evidencing an agreement for the reciprocal exemption of income from the international operation of a ship or ships or aircraft for taxable years beginning on or after January 1, 2011.

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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