id	keyword
ftr-485	interest
ftr-485	swap
ftr-485	tax
ftr-485	income
ftr-485	payments
ftr-485	article
ftr-485	interest rate
ftr-485	taxation
ftr-485	state
ftr-485	supra
ftr-485	u.s
ftr-485	note
ftr-485	interest article
ftr-485	withholding
ftr-485	treaty
ftr-485	model
ftr-485	supra note
ftr-485	residence
ftr-485	interest income
ftr-485	regulations
ftr-485	recharacterization
ftr-485	swap income
ftr-485	oecd