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Compare Treaty Articles

This tool enables the user to compare treaty articles for two in-force income tax treaties.

Select the desired treaty article from the first dropdown list. Then select options from the first set of Partner 1 and Partner 2 dropdown lists, click Search, and select the desired treaty. Repeat these steps for the second set of dropdown lists, then click Compare. For the OECD Model Income Tax Convention, select "OECD" for both Partner 1 and Partner 2. For the U.N. Model Income Tax Convention, select "United Nations" for both Partner 1 and Partner 2.

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