A German citizen and national visits the U.S. on a tourist visa. While in the U.S., he wins money in a casino. The casino withholds 30% income tax at source. Article 21 of the U.S. - German tax treaty seems to say that his winnings are taxable, if at all, only in Germany. Does anyone know if a claim for refund of the withholding based on Article 21 of the treaty is allowable?
Condor