TAX TREATIES OF THE UNITED STATES
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Related Page:
Federal Taxation of Aliens Working in the U.S. (February 6, 2004) - PDF File
The U.S. has entered into income tax treaties with 61 countries (See the three notes at the
bottom of this page.). The main purpose of an income tax treaty is to avoid double taxation
of persons or transactions by designating which of the two countries will be permitted to
impose its tax when their respective tax laws conflict. Most income tax treaties also address
other topics, such as lowering the rate at which tax on investment income might otherwise be
imposed, raising the threshold of business activity within a country before tax will be
imposed on business profits, and exchanging information between the tax authorities of the
two relevant countries.
Below is a list of the countries with which the U.S. maintains income tax treaties:
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| Armenia |
Aruba |
Australia |
Austria |
| Azerbaijan |
Barbados |
Belarus |
Belgium |
| Bermuda |
Canada |
Cyprus |
Czech Republic |
| Denmark |
Egypt |
Finland |
France |
| Georgia |
Germany |
Greece |
Hungary |
| Iceland |
India |
Indonesia |
Ireland |
| Israel |
Italy |
Jamaica |
Japan |
| Kazakstan |
Korea |
Kyrgyzstan |
Luxembourg |
| Malta |
Mexico |
Moldova |
Morocco |
| Netherlands |
Netherlands Antilles |
New Zealand |
Norway |
| Pakistan |
PRC (China) |
Philippines |
Poland |
| Portugal |
Romania |
Russia |
Slovakia |
| South Africa |
Spain |
Sweden |
Switzerland |
| Tajikistan |
Thailand |
Trinidad & Tobago |
Turkey |
| Turkmenistan |
Tunisia |
Ukraine |
United Kingdom |
| Uzbekistan |
NOTES:
- The treaty signed by the U.S. and the U.S.S.R. on June 20, 1973 applies to the following
countries, all of which were formerly republics within the U.S.S.R.: Armenia, Azerbajian,
Belarus, Georgia, Kazakhstan, Kyrgzstan, Tajikistan, Turkmenistan, Ukraine and Uzbekistan.
- Both the treaty between the U.S. and Aruba and that between the U.S. and the Netherlands
Antilles were terminated effective January 1, 1998, except for Article VIII (pertaining to
interest). A protocol, effective December 30, 1996, restricts the exception to certain types
of interest.
- The treaty between the U.S. and the Ukraine remains pending in the U.S. Senate. Therefore,
it is not currently effective.
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