{
  "node_id": "us-treasury-model-income-tax-treaty-2016",
  "title": "US Model Income Tax Convention 2016",
  "domain": "Tax & Transfer Pricing",
  "version": "1.0.1",
  "last_updated": "2026-04-30",
  "bluf": "The US Model Income Tax Convention 2016 requires that a resident of a Contracting State be entitled to the benefits of the Convention, subject to the limitations on benefits provisions in Article 22, and that certain types of income be exempt from taxation in the source country, as outlined in Article 21.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "industry_mapping"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-anti-tax-avoidance-directive-atad-2016-1164",
    "oecd-attribution-profits-permanent-establishments-2010"
  ],
  "primary_citations_count": 5
}