.B. 604; see also Rev. Rul. 91-32, 1991-1 C.B. 107 ("effectively connected income" and "attributable to" principles are substantially similar). 59 See Tax Convention, Article 14. EFTA00301279 WINSTON &STRAWN LLP Honorable Michael F. Mundaca March 31, 2011 Page 19 the Government proposes that certain compe