US Income Tax Treaties & Technical Explanations

166 sections.

• australia-treaty Australia — Income Tax Treaty (1982)
• australia-protocol Australia — Protocol (2001)
• australia-te Australia — Technical Explanation (1983)
• australia-protocol-te Australia — Technical Explanation of the Protocol (2003)
• austria-treaty Austria — Income Tax Treaty (1996)
• austria-te Austria — Technical Explanation (1996)
• bangladesh-treaty Bangladesh — Income Tax Treaty (2004)
• barbados-treaty Barbados — Income Tax Treaty (1984)
• barbados-protocol Barbados — Protocol (2004)
• barbados-te Barbados — Technical Explanation (1984)
• barbados-protocol-te Barbados — Technical Explanation of the Protocol (2004)
• belgium-treaty Belgium — Income Tax Treaty
• belgium-treaty-1970 Belgium — Income Tax Treaty (1970)
• belgium-protocol Belgium — Protocol
• belgium-te-1970 Belgium — Technical Explanation (1970)
• belgium-te-2006 Belgium — Technical Explanation (2006)
• bulgaria-treaty Bulgaria — Income Tax Treaty (2007)
• bulgaria-protocol-2007 Bulgaria — Protocol (2007)
• bulgaria-protocol-2008 Bulgaria — Protocol (2008)
• bulgaria-te Bulgaria — Technical Explanation (2008)
• canada-treaty Canada — Income Tax Treaty (1980)
• canada-protocol Canada — Protocol (2007)
• canada-te Canada — Technical Explanation (1980)
• canada-protocol-te Canada — Technical Explanation of the Protocol (2007)
• chile-treaty Chile — Income Tax Treaty (2010)
• chile-notes-2010 Chile — Exchange of Notes / Understanding (2010)
• chile-notes-2011 Chile — Exchange of Notes / Understanding (2011)
• chile-notes-2012 Chile — Exchange of Notes / Understanding (2012)
• chile-notes-2023 Chile — Exchange of Notes / Understanding (2023)
• chile-te Chile — Technical Explanation (2010)
• china-treaty China — Income Tax Treaty (1984)
• china-te China — Technical Explanation (1987)
• cyprus-treaty Cyprus — Income Tax Treaty (1984)
• cyprus-te Cyprus — Technical Explanation (1984)
• czech-republic-treaty Czech Republic — Income Tax Treaty (1993)
• czech-republic-te Czech Republic — Technical Explanation (1993)
• denmark-treaty-1948 Denmark — Income Tax Treaty (1948)
• denmark-treaty-2001 Denmark — Income Tax Treaty (2001)
• denmark-protocol Denmark — Protocol (1999)
• denmark-te Denmark — Technical Explanation (1999)
• denmark-protocol-te Denmark — Technical Explanation of the Protocol (2006)
• egypt-treaty Egypt — Income Tax Treaty (1980)
• egypt-te Egypt — Technical Explanation (1980)
• estonia-treaty Estonia — Income Tax Treaty (2000)
• estonia-te Estonia — Technical Explanation (2000)
• finland-treaty Finland — Income Tax Treaty (1989)
• finland-protocol Finland — Protocol (1989)
• finland-te Finland — Technical Explanation (1989)
• finland-protocol-te Finland — Technical Explanation of the Protocol (2006)
• france-treaty France — Income Tax Treaty (1996)
• france-protocol-2004 France — Protocol (2004)
• france-protocol-2009 France — Protocol (2009)
• france-protocol-2009-2 France — Protocol (2009)
• france-te France — Technical Explanation (1994)
• france-protocol-te-2004 France — Technical Explanation of the Protocol (2004)
• france-protocol-te-2009 France — Technical Explanation of the Protocol (2009)
• germany-treaty Germany — Income Tax Treaty (1990)
• germany-protocol Germany — Protocol (1989)
• germany-te Germany — Technical Explanation (1989)
• germany-protocol-te Germany — Technical Explanation of the Protocol (2006)
• greece-treaty Greece — Income Tax Treaty (1950)
• hungary-treaty Hungary — Income Tax Treaty (1979)
• hungary-te Hungary — Technical Explanation (1980)
• iceland-treaty-1975 Iceland — Income Tax Treaty (1975)
• iceland-treaty-2007 Iceland — Income Tax Treaty (2007)
• iceland-te-1975 Iceland — Technical Explanation (1975)
• iceland-te-2008 Iceland — Technical Explanation (2008)
• india-treaty India — Income Tax Treaty (1989)
• india-te India — Technical Explanation (1989)
• indonesia-treaty Indonesia — Income Tax Treaty (1990)
• indonesia-te Indonesia — Technical Explanation (1988)
• ireland-treaty Ireland — Income Tax Treaty (1998)
• ireland-protocol Ireland — Protocol (1999)
• ireland-te Ireland — Technical Explanation (1997)
• israel-treaty Israel — Income Tax Treaty (1995)
• israel-te Israel — Technical Explanation (1975)
• italy-treaty-1984 Italy — Income Tax Treaty (1984)
• italy-treaty-1999 Italy — Income Tax Treaty (1999)
• italy-te Italy — Technical Explanation (1999)
• italy-protocol-te Italy — Technical Explanation of the Protocol (1999)
• jamaica-treaty Jamaica — Income Tax Treaty (1980)
• jamaica-te Jamaica — Technical Explanation (1980)
• japan-treaty-1971 Japan — Income Tax Treaty (1971)
• japan-treaty-2003 Japan — Income Tax Treaty (2003)
• japan-protocol-2003 Japan — Protocol (2003)
• japan-protocol-2013 Japan — Protocol (2013)
• japan-te-1973 Japan — Technical Explanation (1973)
• japan-te-2003 Japan — Technical Explanation (2003)
• japan-protocol-te Japan — Technical Explanation of the Protocol (2015)
• kazakhstan-treaty Kazakhstan — Income Tax Treaty (1996)
• kazakhstan-te Kazakhstan — Technical Explanation (1993)
• latvia-treaty Latvia — Income Tax Treaty (2000)
• latvia-te Latvia — Technical Explanation (2000)
• lithuania-treaty Lithuania — Income Tax Treaty (2000)
• lithuania-te Lithuania — Technical Explanation (2000)
• luxembourg-treaty Luxembourg — Income Tax Treaty (1962)
• luxembourg-protocol Luxembourg — Protocol (2016)
• luxembourg-protocol-te Luxembourg — Technical Explanation of the Protocol (2011)
• malta-treaty Malta — Income Tax Treaty (2008)
• malta-te Malta — Technical Explanation (2008)
• mexico-treaty Mexico — Income Tax Treaty (1992)
• mexico-protocol Mexico — Protocol (2002)
• mexico-te Mexico — Technical Explanation (1992)
• mexico-protocol-te Mexico — Technical Explanation of the Protocol (2003)
• morocco-treaty Morocco — Income Tax Treaty (1977)
• netherlands-treaty Netherlands — Income Tax Treaty (1994)
• netherlands-protocol-2004 Netherlands — Protocol (2004)
• netherlands-protocol-2004-2 Netherlands — Protocol (2004)
• netherlands-protocol-te Netherlands — Technical Explanation of the Protocol (2004)
• new-zealand-treaty New Zealand — Income Tax Treaty (1982)
• new-zealand-protocol New Zealand — Protocol (2008)
• new-zealand-protocol-te New Zealand — Technical Explanation of the Protocol (2009)
• norway-treaty Norway — Income Tax Treaty (1971)
• norway-protocol Norway — Protocol (1980)
• norway-te-1971 Norway — Technical Explanation (1971)
• norway-te-1980 Norway — Technical Explanation (1980)
• pakistan-treaty Pakistan — Income Tax Treaty (1957)
• philippines-treaty Philippines — Income Tax Treaty (1976)
• philippines-te Philippines — Technical Explanation (1976)
• poland-treaty Poland — Income Tax Treaty (1974)
• poland-te Poland — Technical Explanation (1974)
• portugal-treaty Portugal — Income Tax Treaty (1996)
• portugal-te Portugal — Technical Explanation (1994)
• romania-treaty Romania — Income Tax Treaty (1973)
• romania-te Romania — Technical Explanation (1973)
• russia-treaty Russia — Income Tax Treaty (1994)
• slovak-republic-treaty Slovak Republic — Income Tax Treaty (1993)
• slovak-republic-te Slovak Republic — Technical Explanation (1993)
• slovenia-treaty Slovenia — Income Tax Treaty (2002)
• south-africa-treaty South Africa — Income Tax Treaty (1998)
• south-africa-te South Africa — Technical Explanation (1998)
• korea-treaty South Korea — Income Tax Treaty (1976)
• korea-te South Korea — Technical Explanation (1976)
• spain-treaty Spain — Income Tax Treaty (1991)
• spain-protocol Spain — Protocol (2013)
• spain-te Spain — Technical Explanation (1990)
• spain-protocol-te Spain — Technical Explanation of the Protocol (2014)
• sri-lanka-protocol Sri Lanka — Protocol (2002)
• sri-lanka-protocol-te Sri Lanka — Technical Explanation of the Protocol (2002)
• sweden-te Sweden — Technical Explanation (1994)
• sweden-protocol-te Sweden — Technical Explanation of the Protocol (2005)
• switzerland-treaty Switzerland — Income Tax Treaty (1996)
• switzerland-te Switzerland — Technical Explanation (1996)
• switzerland-protocol-te Switzerland — Technical Explanation of the Protocol (2009)
• thailand-treaty Thailand — Income Tax Treaty (1998)
• thailand-te Thailand — Technical Explanation (1996)
• trinidad-treaty Trinidad and Tobago — Income Tax Treaty (1970)
• trinidad-te Trinidad and Tobago — Technical Explanation (1970)
• tunisia-treaty Tunisia — Income Tax Treaty (1990)
• tunisia-te Tunisia — Technical Explanation (1989)
• turkey-treaty Turkey — Income Tax Treaty (1998)
• turkey-te Turkey — Technical Explanation (1996)
• union-of-soviet-socialist-republics-ussr-treaty USSR (successor states) — Income Tax Treaty (1973)
• ukraine-treaty Ukraine — Income Tax Treaty (2001)
• ukraine-te Ukraine — Technical Explanation (1994)
• united-kingdom-uk-treaty United Kingdom — Income Tax Treaty (2001)
• united-kingdom-uk-protocol United Kingdom — Protocol (2002)
• united-kingdom-uk-notes United Kingdom — Exchange of Notes / Understanding (2001)
• united-kingdom-uk-protocol-te United Kingdom — Technical Explanation of the Protocol (2002)
• venezuela-treaty Venezuela — Income Tax Treaty (2000)
• venezuela-te Venezuela — Technical Explanation (2000)
• us-model-1996 US Model — U.S. Model Convention (1996)
• us-model-2006 US Model — U.S. Model Convention (2006)
• us-model-2016 US Model — U.S. Model Convention (2016)
• us-model-te-1996 US Model — U.S. Model Convention — Technical Explanation (1996)
• us-model-te-2006 US Model — U.S. Model Convention — Technical Explanation (2006)