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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.
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Country |
Signed |
Income Tax treaty |
Technical Explanation |
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Australia |
1982 |
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Australia Protocol |
2001 |
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Austria |
1996 |
- |
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Barbados |
1984 |
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Belgium |
1970 |
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Canada |
1980 |
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China |
1984 |
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Cyprus |
1984 |
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Czech Republic |
1993 |
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Denmark |
1948 |
- |
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Denmark |
2000 |
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Egypt |
1980 |
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Estonia |
1998 |
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Finland |
1989 |
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France |
1994 |
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Germany |
1989 |
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Greece |
1950 |
- |
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Hungary |
1979 |
||||
Iceland |
1975 |
||||
India |
1989 |
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Indonesia |
1988 |
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Ireland |
1997 |
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Israel |
1975 |
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Italy |
1984 |
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Jamaica |
1980 |
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Japan |
1971 |
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|
2003 |
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Japan Protocol |
2003 |
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Kazakhstan |
1993 |
- |
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Korea |
1976 |
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Latvia |
1998 |
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Lithuania |
1998 |
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Luxembourg |
1962 |
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|
2001 |
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Mexico |
1992 |
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|
2003 |
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Morocco |
1977 |
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Netherlands |
1992 |
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New Zealand |
1982 |
- |
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Norway |
1971 |
- |
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Pakistan |
1957 |
- |
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Philippines |
1976 |
- |
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Poland |
1974 |
- |
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Portugal |
1994 |
- |
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Romania |
1973 |
- |
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Russia |
1992 |
- |
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Slovak Republic |
1993 |
- |
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Slovenia |
1999 |
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South Africa |
1997 |
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Spain |
1990 |
- |
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Sweden |
1994 |
- |
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Switzerland |
1996 |
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Thailand |
1996 |
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trinidad |
1970 |
- |
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Tunisia |
1985 |
- |
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Turkey |
1996 |
- |
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Ukraine |
1994 |
- |
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Union of Soviet Socialist Republics |
1973 |
- |
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United Kingdom |
2001 |
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United Kingdom |
1975 |
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United States Model |
1996 |
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Venezuela |
1999 |
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