Announcement 2010-48
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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.
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.
<img src="/irb/images/2010-32_td-9491_greenland1.gif" alt=""> <img src="/irb/images/2010-32_td-9491_greenland2.gif" alt=""> <img src="/irb/images/2010-32_td-9491_greenland3.gif" alt=""> <img src="/irb/images/2010-32_td-9491_greenland4.gif" alt="">
