['Compensation']
['Taxes, Employment']
10/14/2024
...
§509.103 Scope of the convention
§509.105 Industrial and commercial profits
§509.106 Control of a United States enterprise by a Swiss enterprise
§509.107 Income from operation of ships or aircraft
§509.110 Patent and copyright royalties and film rentals
§509.111 Real property income and natural resource royalties
§509.112 Compensation for labor or personal services
§509.113 Government wages, salaries, and pensions.
§509.114 Private pensions and life annuities
§509.115 Visiting professors or teachers
§509.116 Students or apprentices
§509.117 Dividends and interest paid by a foreign corporation
§509.118 Credit against United States tax for Swiss tax
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