Explanation of proposed protocol to the income tax treaty between the United States and Mexico: scheduled for a hearing before the Committee on Foreign Relations, United States Senate on March 5, 2003, Volume 71
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30-percent withholding tax agreement apply branch profits tax capital gains current treaty dends direct dividends dividend equivalent amount dividend-receiving dividends paid double taxation earnings and profits eliminating withholding taxes foreign corporation foreign income taxes foreign persons foreign tax credit foreign-source income gross income holding tax income effectively income tax treaty internal law Latvia Mexican nonresident alien individual OECD paragraph passive income permanent establishment poration posed protocol proposed protocol provides proposed treaty protocol with Australia rate of withholding real property REIT residence country resourcing rule respect to dividends right to tax shareholders source country subject to U.S. tax credit limitation tax imposed tax on dividends taxable taxation measure Technical Explanation notes tion tocol trade or business treaty partner U.S. branch U.S. citizens U.S. corporation U.S. law U.S. model U.S. person U.S. tax treaties U.S. trade U.S. treaty U.S.-Mexico treaty U.S.-source income United Kingdom withholding rate zero rate zero-rate provision