| Andorra |
| Attachment (PDF, 8K) |
Document Released January 2006 |
 |
|
| Argentina |
| Attachment (PDF, 11K) |
Document Released January 2002 |
|
|
| Australia |
| Convention (PDF, 62K) |
Effective Date: December 1, 1983 |
| The Convention between the Government of the United States of America and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Sydney on August 6, 1982. |
| Technical Explanation (PDF, 86K) |
Effective Date: December 1, 1983 |
| United States Treasury Department Technical Explanation of the Convention Between the Government of the United States of America and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
| Attachment (PDF, 7K) |
Document Released January 2002 |
|
|
| Austria |
| Convention (PDF, 185K) |
Effective Date: January 1, 1999 |
| The Convention Between the United States of America and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Vienna on May 31, 1996 ("the Convention"). |
| Attachment (PDF, 9K) |
Document Released January 2002 |
|
|
| Bahamas |
| Attachment (PDF, 9K) |
Document Released January 2002 |
|
|
| Bailiwick of Guernsey |
| Attachment (excluding SARK) (PDF, 9K) |
Document Released January 2002 |
|
|
| Barbados |
| Convention (PDF, 95K) |
Effective Date: January 1, 1984 |
| The Convention between the United States of America and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (referred to hereafter as "the Convention"), together with an exchange of notes, signed at Bridgetown on December 31, 1984. |
| Attachment (PDF, 42K) |
Document Released October 2000 |
|
|
| Belgium |
| Convention (PDF, 81K) |
Effective Date: January 1, 1971 |
| A Convention between the United States of America and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Brussels on July 9,1970. |
| Technical Explanation (PDF, 99K) |
Effective Date: January 1, 1970 |
| Technical explanation of U.S. - Belgium Income Tax Convention, signed July 9, 1970 |
| Attachment - Update May 2006 (PDF, 7K) |
Document Released May 2006 |
|
|
| Bermuda |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| British Virgin Islands |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Canada |
| Convention (PDF, 171K) |
Effective Date: January 1, 1985 |
| A Convention between the United States of America and Canada with respect to Taxes on Income and Capital (the Convention), signed at Washington on September 26, 1980, and a related exchange of notes signed on the same day. |
| Technical Explanation (PDF, 370K) |
Effective Date: January 1, 1985 |
| Treasury Department Technical Explanation of the Convention Between the United States of America and Canada with Respect to Taxes on Income and on Capital Signed at Washington, D.C. on September 26, 1980, as Amended by the Protocol Signed at Ottawa On June 14, 1983 and The Protocol Signed at Washington on March 28, 1984. |
| Attachment (PDF, 48K) |
Document Released January 2002 |
|
|
| Cayman Islands |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Chile |
| Attachment Chilean Stock Brokers(PDF, 14K) |
Document Released January 2002 |
|
|
| China |
| Convention (PDF, 114K) |
Effective Date: January 1, 1987 |
| Agreement and Related Protocol Signed at Beijing on April 30, 1984; Second Protocol Signed at Beijing on May 10, 1986; Ratification Advised by The Senate of The United States of America on July 24, 1986; Instruments of Ratification Exchanged on October 22,1986; Entered into Force on January 1, 1987. General Effective Date: Under Article 27: 1 January 1987 |
| Technical Explanation (PDF, 79K) |
Effective Date: January 1, 1987 |
| Treasury Department Technical Explanation of the Agreement between the Government of the United States of America and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes On Income |
|
| Cyprus |
| Convention (PDF, 66K) |
Effective Date: January 1, 1986 |
| The Convention between the Government of the United States of America and the Government of the Republic of Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the Convention), together with a related exchange of notes, signed at Nicosia on March 19, 1984. |
| Technical Explanation (PDF, 97K) |
Effective Date: January 1, 1986 |
| Treasury Department Technical Explanation of the Convention between the Government of the United States of America and the Government of the Republic of Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Signed At Nicosia on March 19, 1984 |
|
| Czech Republic |
| Convention (PDF, 61K) |
Effective Date: January 1, 1993 |
| The Convention Between the United States of America and the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed in Prague on September 16, 1993. The new Convention will be the first income tax Convention between the two countries, and is part of the continuing effort of the United States to expand economic relations with the Czech Republic. |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Denmark |
| Convention (PDF, 40K) |
Effective Date: January 1, 1948 |
| A Convention between the United States of America, and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Washington on May 6, 1948. |
| Convention (PDF, 121K) |
Effective Date: January 1, 2001 |
| Tax Convention with Denmark, General Effective Date: Under Article 29: 1 January, 2001 |
| Technical Explanation (PDF, 348k) |
Effective Date: January 1, 2001 |
| Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Signed At Washington, August 19, 1999 |
| Attachment (PDF, 48K) |
Document Released January 2006 |
|
|
| Egypt |
| Convention (PDF, 65K) |
Effective Date: January 1, 1982 |
| The Convention between the Government of the United States of America and the Government of the Arab Republic of Egypt for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, (the Convention) signed at Cairo on August 24, 1980. |
| Technical Explanation (PDF, 104K) |
Effective Date: January 1, 1982 |
| This is a technical explanation of the Convention between the United States and Egypt, signed on August 24, 1980 ("the Convention"). |
|
| Estonia |
| Convention (PDF, 88K) |
Effective Date: January 1, 2000 |
| The Convention Between the United States of America and the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Washington on January 15, 1998 ("the Convention"). |
Technical Explanation (PDF, 315K) |
Effective Date: January 1, 2000 |
| Department of the Treasury Technical Explanation of the Convention between the United States of America and the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
|
| Finland |
| Convention (PDF, 65K) |
Effective Date: January 1, 1991 |
| The Convention between the United States of America and Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, signed at Helsinki on September 21, 1989. |
|
| Technical Explanation (PDF, 135K) |
Effective Date: January 1, 1991 |
| Treasury Department Technical Explanation of the Agreement Between the Government of the United States of America and the Government of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and o |
| Attachment (PDF, 9K) |
Document Released January 2006 |
|
|
| France |
| Convention (PDF, 109K) |
Effective Date: January 1, 1996 |
| The Convention Between the Government of the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed at Paris on August 31, 1994, together with two related exchanges of notes signed on the same date. |
| Technical Explanation (PDF, 215K) |
Effective Date: January 1, 1996 |
| Treasury Department Technical Explanation of the Convention Between the Government of the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on |
| Attachment (PDF, 9K) |
Document Released January 2002 |
|
|
| Germany |
| Convention (PDF, 106K) |
Effective Date: January 1, 1990 |
| The Convention between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and Capital and to Certain Other Taxes, together with a related Protocol, signed at Bonn on August 29, 1989. |
| Technical Explanation (PDF, 251K) |
Effective Date: January 1, 1990 |
| Treasury Department Technical Explanation of the Convention and Protocol between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes On Income and Capital and to Certain Other Taxes Signed at Bonn on August 29, 1989 |
| Attachment (PDF, 11K) |
Document Released January 2002 |
|
|
| Gibraltar |
| Attachment (PDF, 42K) |
Document Released January 2002 |
|
|
| Greece |
| Convention (PDF, 46K) |
Effective Date: January 1, 1953 |
| A Convention between the United States of America and Greece for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Athens on February 20, 1950. |
|
| Hong Kong |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Hungary |
| Convention (PDF, 52K) |
Effective Date: January 1, 1980 |
| A Convention between the Government of the United States of America and the Government of the Hungarian People's Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Washington, February 12, 1979. |
| Technical Explanation (PDF, 76K) |
Effective Date: January 1, 1980 |
| Treasury Department Technical Explanation of the Convention and Protocol between the United States of America and the Hungarian's Peoples Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes On Income |
|
| Iceland |
| Convention (PDF, 62K) |
Effective Date: January 1, 1976 |
| The Convention between the Government of the United States of America and the Government of the Republic of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed at Reykjavik on May 7, 1975. There is presently no such treaty in force between the United States and Iceland. |
|
| Indonesia |
| Convention (PDF, 71K) |
Effective Date: January 1, 1990 |
| The Convention between the Government of the United States of America and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related Protocol and exchange of notes, signed at Jakarta on July 11, 1988. |
|
| Ireland |
| Convention (PDF, 92K) |
Effective Date: January 1, 1998 |
| The Convention Between the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, signed at Dublin on July 28, 1997, ("the Convention") together with a Protocol and an exchange of notes done on the same date, which, in each case provides binding interpretations and understandings concerning the application of the Convention. |
| Technical Explanation (PDF, 348K) |
Effective Date: January 1, 1998 |
| Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital Gains Signed At Dublin on July 28, 1997 and the Protocol Signed At Dublin on July 28, 1997 - General Effective Date: Under Article 29: 1 January 1998 |
| Attachment (PDF, 8K) |
Document Released January 2006 |
|
|
| India, Republic of |
| Convention (PDF, 94K) |
Effective Date: January 1, 1991 |
| The Convention between the Government of the United States of America and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related Protocol, signed at New Delhi on September 12, 1989. |
| Technical Explanation (PDF, 225K) |
Effective Date: January 1, 1991 |
| Treasury Department Technical Explanation of the Convention and Protocol between the United States of America and the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes On Income Signed at New Delhi on September 12, 1989 |
|
| Isle of Man |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Israel |
| Convention (PDF, 118K) |
Effective Date: January 1, 1995 |
| Convention Between The Government of the United States of America and the Government of the State of Israel With Respect to Taxes on Income - General Effective Date: Under Article 31: 1 January 1995 |
| Attachment (PDF, 53K) |
Document Released January 2006 |
|
| Attachment (Israeli Banks) (PDF, 13K) |
Document Released January 2002 |
|
| Attachment (Brokers and Broker-dealers)(PDF, 12K) |
Document Released January 2002 |
|
|
| Italy |
| Convention (PDF, 75K) |
Effective Date: January 1, 1985 |
| The Convention between the Government of the United States of America and the Government of the Republic of Italy for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion (referred to hereafter as "the Convention"), together with a supplementary Protocol and exchange of notes signed at Rome on April 17,1984. (Convention signed in 1999 is NOT available.) |
| Technical Explanation (PDF, 350K) |
Effective Date after 1999 |
| Department of the Treasury Technical Explanation of the Convention between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion |
| Attachment (PDF, 8K) |
Document Released February 2006 |
|
|
| Jamaica |
| Convention (PDF, 91K) |
Effective Date: January 1, 1982 |
| The Convention between the Government of the United States of America and the Government of Jamaica for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the Convention), together with a related exchange of notes, signed at Kingston on May 21, 1980. |
|
| Japan |
| Convention (PDF, 132K) |
Effective Date: January 1, 1973 |
| A Convention between the United States of America and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Tokyo on March 8,1971. |
| Technical Explanation (PDF, 106K) |
Effective Date: January 1, 1973 |
| Technical Explanation of the United States-Japan Income Tax Convention |
| Attachment (PDF, 9K) |
Document Released January 2002 |
| (1) Japanese Trust Banks |
| Attachment (PDF, 45K) |
Document Released January 2006 |
| (2) Japanese Securities Dealers |
| Attachment (PDF, 61K) |
Document Released December 2000 |
| (3) Japanese Investment Trust Management Companies |
|
| Jersey |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Kazakhstan, Republic of |
| Convention (PDF, 85K) |
Effective Date: January 1, 1996 |
| The Convention between the Government of the United States of America and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, together with the Protocol and two related exchanges of notes, signed at Almaty on October 24, 1993. |
|
| Korea, Republic of |
| Convention (PDF, 65K) |
Effective Date: January 1, 1980 |
| The Convention between the United States and the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Encouragement of International Trade and Investment signed at Seoul June 4, 1976, together with a related exchange of notes. |
| Attachment (PDF, 49K) |
Document Released January 2002 |
|
|
| Latvia |
| Convention (PDF, 114K) |
Effective Date: January 1, 2000 |
| The Convention Between the United States of America and the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Washington on January 15, 1998 ("the Convention"). |
| Technical Explanation (PDF, 325K) |
Effective Date: January 1, 2000 |
| Department of the Treasury Technical Explanation of the Convention between the United States of America and the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
|
| Liechtenstein |
| Attachment (PDF, 12K) |
Document Released June 2005 |
|
|
|
| Lithuania |
| Convention (PDF, 115K) |
Effective Date: January 1, 2000 |
| The Convention Between the Government of the United States of America and the Government of the Republic of Lithuania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Washington on January 15, 1998 ("the Convention"). |
| Technical Explanation (PDF, 269K) |
Effective Date: January 1, 2000 |
| Department of the Treasury Technical Explanation of the Convention between the United States of America and the Republic of Lithuania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
|
| Luxembourg |
| Convention (PDF, 47K) |
Effective Date: January 1, 1964 |
| A Convention between the United States of America and the Grand Duchy of Luxembourg for the avoidance of double taxation of income, the prevention of fiscal evasion, and the promotion of trade and investment, signed at Washington on December 18, 1962. |
| Attachment (PDF, 8K) |
Document Released June 2005 |
|
|
| Mexico |
| Convention (PDF, 86K) |
Effective Date: January 1, 1994 |
| The Convention Between the Government of the United States of America and the Government of the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related Protocol, signed at Washington on September 18, 1992. |
|
| Monaco |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Morocco, Kingdom of |
| Convention (PDF, 137K) |
Effective Date: January 1, 1981 |
| The Convention between the United States and the Kingdom of Morocco for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Rabat August 1, 1977, together with a related exchange of notes. |
|
| Netherlands, Kingdom of the |
| Convention (PDF, 162K) |
Effective Date: January 1, 1994 |
| The Convention Between the Government of the United States of America and the Government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Washington on December 18, 1992. The Convention would replace the 1948 income tax Convention between the United States and the Netherlands, which was last amended in 1965. |
| Attachment (PDF, 9K) |
Document Released January 2002 |
|
|
| Netherlands Antilles |
| Attachment (PDF, 11K) |
Document Released January 2006 |
|
|
| New Zealand |
| Convention (PDF, 61K) |
Effective Date: November 2, 1983 |
| The Convention between the United States of America and New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, together with a related Protocol, signed at Wellington on July 23, 1982. |
|
| Norway |
| Convention (PDF, 101K) |
Effective Date: January 1, 1971 |
| A Convention between the United States of America and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and property, signed at Oslo on December 3, 1971. |
| Attachment (PDF, 9K) |
Document Released January 2002 |
|
|
| Pakistan |
| Convention (PDF, 104K) |
Effective Date: January 1, 1959 |
| A Convention between the United States of America and Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Washington on July 1, 1957. |
|
| Panama |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Philippines |
| Convention (PDF, 72K) |
Effective Date: January 1, 1983 |
| The Convention between the Government of the United States of America and the Government of the Republic of the Philippines with Respect to Taxes on Income, signed at Manila on October 1, 1976, and an exchange of notes between Secretary of the Treasury William E. Simon and Secretary of Finance Cesar Virata interpreting Article 23(2) of the Convention, done at Washington on November 24, 1976. |
|
| Poland |
| Convention (PDF, 52K) |
Effective Date: January 1, 1974 |
| The Convention between the Government of the United States of America and the Government of the Polish People's Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Income, and a related exchange of notes, signed at Washington on October 8, 1974. |
|
| Portugal |
| Convention (PDF, 72K) |
Effective Date: January 1, 1996 |
| The Convention between the United States of America and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with the related Protocol, signed at Washington, September 6, 1994. |
| Attachment (PDF, 8K) |
Document Released January 2006 |
|
|
| Romania, Socialist Republic of |
| Convention (PDF, 52K) |
Effective Date: January 1, 1974 |
| The Convention between the Government of the United States of America and the Government of the Socialist Republic of Romania with Respect to Taxes on Income, signed at Washington on December 4, 1973. |
|
| Russian Federation |
| Convention (PDF, 61K) |
Effective Date: January 1, 1994 |
| The Convention between the United States of America and the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital, together with a related protocol, which you signed at Washington on June 17, 1992. |
|
| Saint Lucia |
| Attachment (PDF, 8K) |
Document Released January 2002 |
|
|
| Singapore |
| Attachment (PDF, 43K) |
Document Released January 2002 |
|
|
| Slovak Republic |
| Convention (PDF, 60K) |
Effective Date: January 1, 1993 |
| The Convention Between the United States of America and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed in Bratislava on October 8, 1993. The new Convention will be the first income tax Convention between the two countries, and is part of the ongoing effort of the United States to expand economic relations with the Slovak Republic. |
|
| South Africa, Republic of |
| Convention (PDF, 68K) |
Effective Date: January 1, 1998 |
| The Convention Between the United States of America and the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, signed at Cape Town on February 17, 1997. |
| Technical Explanation (PDF, 319K) |
Effective Date: January 1, 1998 |
| Department of the Treasury Technical Explanation of the Convention Between the United States of America and the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gails. |
|
| Spain |
| Convention (PDF, 67K) |
Effective Date: January 1, 1991 |
| The Convention between the United States of America and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, together with a related Protocol, signed at Madrid on February 22, 1990. |
| Attachment (PDF, 48K) |
Document Released January 2002 |
|
|
| Sweden |
| Convention (PDF, 69K) |
Effective Date: January 1, 1996 |
| The Convention Between the Government of the United States of America and the Government of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Stockholm on September 1, 1994, together with a related exchange of notes. |
| Attachment (PDF, 11K) |
Document Released January 2006 |
|
|
| Switzerland (Swiss Confederation) |
| Convention (PDF, 102K) |
Effective Date: January 1, 1998 |
| The Convention Between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income, signed at Washington on October 2, 1996, ("the Convention") together with a Protocol. Also enclosed for the information of the Senate is an exchange of notes with an attached Memorandum of Understanding, which provides clarification with respect to the application of the Convention in specified cases. |
| Technical Explanation (PDF, 341K) |
Effective Date: January 1, 1998 |
| Department of the Treasury Technical Explanation of the Convention between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income Signed at Washington on October 2, 1996 and the Protocol Signed At Washington on October 2, 1996 |
| Attachment (PDF, 9K) |
Document Released January 2006 |
|
|
| Thailand |
| Convention (PDF, 73K) |
Effective Date: January 1, 1998 |
| The Convention Between the Government of the United States of America and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Bangkok on November 26, 1996 ("the Convention"). Also provided for the information of the Senate is a related exchange of notes. |
| Technical Explanation (PDF, 298K) |
Effective Date: January 1, 1998 |
| Department of the Treasury Technical Explanation of the Convention between the Government of the United States of America and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Signed at Bangkok on November 26, 1996 |
|
| Trinidad & Tobago |
| Convention (PDF, 129K) |
Effective Date: January 1, 1970 |
| A Convention between the United States of America and Trinidad and Tobago for the avoidance of double taxation, the prevention of fiscal evasion with respect to taxes on income, and the encouragement of international trade and development, signed at Port of Spain on January 9, 1970. |
|
| Tunisia |
| Convention (PDF, 148K) |
Effective Date: January 1, 1990 |
| The Convention between the Government of the United States of America and the Government of the Tunisian Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related exchange of notes, signed at Washington on June 17, 1985. |
|
| Turkey |
| Taxation Agreement (PDF, 66K) |
Effective Date: January 1, 1998 |
| The Agreement Between the Government of the United States of America and the Government of the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related Protocol, signed at Washington March 28, 1996 ("the Agreement"). |
|
| Turks & Caicos Islands |
| Attachment (PDF, 10K) |
Document Released January 2002 |
|
|
| Ukraine |
| Convention (PDF, 98K) |
Effective Date: January 1, 2001 |
| Convention between the Government of the United States of America and the Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital |
|
| United Kingdom of Great Britain & Northern Ireland |
| Convention (PDF, 111K) |
Effective Date: January 1, 1975 |
| The Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at London on December 31, 1975, and an exchange of notes signed at London on April 13, 1976, modifying certain provisions of the Convention. |
| Technical Explanation (PDF, 188K) |
Effective Date: January 1, 1975 |
| Technical Explanation of the Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains Signed at London, on December 31, 1975, As Amended By the Notes Exchanged at London on April 13, 1976, the Protocol Signed at London on August 26, 1976, and the Second Protocol Signed at London on March 31, 1977 |
| Attachment (PDF, 8K) |
Document Released July 2006 |
|
|
| United States |
| Model Convention (PDF, 68K) |
September 20, 1996 |
| United States Model Income Tax Convention of September 20, 1996 |
| Model Technical Explanation (PDF, 261K) |
September 20, 1996 |
| Model Technical Explanation of United States Model Income Tax Convention of September 20, 1996 |
|
| Uruguay |
| Attachment (PDF, 10K) |
Document Released May 2006 |
|
|
| USSR |
| Convention (PDF, 36K) |
Effective Date: January 1, 1976 |
| The Convention between the United States of America and the Union of Soviet Socialist Republics on Matters of Taxation, with related letters, signed at Washington on June 20, 1973. |
|
| Venezuela |
| Convention (PDF, 112K) |
Effective Date: January 1, 2000 |
| The Convention Between the Government of the United States of America and the Government of the Republic of Venezuela for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, together with a Protocol, signed at Caracas on January 25, 1999 ("the Convention"). |
| Technical Explanation (PDF, 312K) |
Effective Date: January 1, 2000 |
| Department of the Treasury Technical Explanation of the Convention and Protocol between the Government of the United States of America and the Government of the Republic of Venezuela for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital |
