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23 January 2015 External T.I. 2013-0509771E5 - Oil & gas payments made to U.S. resident -- attach -- Article 12
23 January 2015 External T.I. 2013-0509771E5 - Oil & gas payments made to U.S. resident -- attach -- Article 12
non-application of Art. 12 of US Treaty to resource royalties
