Let’s be clear. I’m not concerned by any disposition for the tax treaty nor I can file a tax return and the real purpose is to open a bank account.
But I far I understand, if I claim a benefit of the treaty for getting an itin, there are cases where I don’t have to prove that I’m concerned by the article number I’m citing. Isn’t it (correct me if I’m wrong) ?
So what would be the best article of the tax treaty to use ? Article 10 or 11 ?
Does the article 24.1 will prevent me from claiming any benefits ?