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The Tax Implementation Agreement Between the United States
and American Samoa was executed for the United States by the
Assistant Secretary for Tax Policy, effective January 1, 1988.
See Tax Implementation Agreement Between the United States of
America and American Samoa, 1988-1 C.B. 408. Adoption of that
agreement satisfied the sole precondition to availability of the
revised section 931(a) exclusion for residents of American Samoa.
See 1986 TRA sec. 1277(b), 100 Stat. 2600.
7(...continued)
such possession with respect to--
(1) the elimination of double taxation
involving taxation by such possession and
taxation by the United States,
(2) the establishment of rules under
which the evasion or avoidance of United
States income tax shall not be permitted or
facilitated by such possession,
(3) the exchange of information between
such possession and the United States for
purposes of tax administration, and
(4) the resolution of other problems
arising in connection with the administration
of the tax laws of such possession or the
United States.
Any such implementing agreement shall be executed on
behalf of the United States by the Secretary of the
Treasury after consultation with the Secretary of the
Interior.
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Last modified: May 25, 2011