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US-UK income tax convention, Article 12: royalties taxable only in the country of the recipient, United States and United Kingdom

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

What was read from it

Records read from this source
Record	Kind	As stated	Dated
US-UK income tax convention, Article 12: royalties taxable only in the country of the recipient (Convention between the United States and the United Kingdom (signed 24 July 2001), Art. 12(1)-(2))	Law or ruling	A UK holder that licenses records to a US buyer is taxed on the fee in the UK only. The…	18 Oct 2026