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Disclaimer

Countries With Tax treaties With The United States

The complete texts of the following income tax treaties and corresponding technical explanations are available in Adobe PDF format. Please read the entire document (treaty as well as any subsequent Protocols). There are no notations in the treaty indicating that any changes were made at a later date. For further information on tax treaties refer also to the treasury Department's Tax treaty Documents page.

 

Country

Signed

Income Tax treaty

Technical Explanation

Australia

1982

63K

87K

Australia Protocol

2001

35K

K

Austria

1996

186K

-

Barbados

1984

96K

98K

Belgium

1970

82K

100K

Canada

1980

171K

371K

China

1984

115K

80K

Cyprus

1984

67K

98K

Czech Republic

1993

62K

143K

Denmark

1948

40K

-

Denmark

2000

122K

344K

Egypt

1980

65K

1041K

Estonia

1998

89K

315K

Finland

1989

65K

131K

France

1994

109K

211K

Germany

1989

107K

252K

Greece

1950

46K

-

Hungary

1979

52K

76K

Iceland

1975

62K

997

India

1989

95K

226K

Indonesia

1988

71K

96K

Ireland

1997

92K

349K

Israel

1975

119K

192K

Italy

1984

75K

134K

Jamaica

1980

91K

  102

Japan

1971

132K

107K

 

2003

100K

 

Japan Protocol

2003

16K

 

Kazakhstan

1993

85K

Korea

1976

66K

930K

Latvia

1998

115K

325K

Lithuania

1998

116K

270K

Luxembourg

1962

48K

 

 

2001

75K

 

Mexico

1992

87K

175k

 

2003

11K

15K

Morocco

1977

137K

187K

Netherlands

1992

163K

46K

New Zealand

1982

62K

Norway

1971

101K

Pakistan

1957

105K

Philippines

1976

73K

Poland

1974

53K

Portugal

1994

72K

Romania

1973

53K

Russia

1992

61K

Slovak Republic

1993

60K

Slovenia

1999

926K

363K

South Africa

1997

69K

315K

Spain

1990

67K

Sweden

1994

70K

Switzerland

1996

103K 

342K

Thailand

1996

74K

298K

trinidad

1970

130K

Tunisia

1985

148K

Turkey

1996

67K

Ukraine

1994

98K

Union of Soviet Socialist Republics

1973

36K

United Kingdom

2001

K

168K


UK Protocol


2001

35K

Exchange of Notes

United Kingdom

1975

112K

189K

United States Model

1996

68K

262K

Venezuela

1999

112K

312K

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