Important Changes

New tax treaties. The United States recently exchanged instruments of ratification for new income tax treaties with Estonia, Latvia, Lithuania, and Venezuela. The effective date of each treaty is January 1, 2000.

U.S.-Denmark income tax treaty. As this publication was being prepared for print, the United States exchanged instruments of ratification for a new income tax treaty with Denmark. The treaty replaces an existing treaty between the two countries that was signed in 1948. The provisions for taxes withheld at source are effective for amounts paid or credited on or after May 1, 2000. For other taxes, the provisions are effective for tax years beginning on or after January 1, 2001.

The existing treaty is effective before the above dates. However, you can elect to apply the old treaty in entirety for one year following the date the new treaty would otherwise apply. The old treaty is the one explained in this publication. For information on the new treaty, see Obtaining copies of treaties, on the next page.

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