US Double Tax Treaties Under these treaties, residents of foreign countries are taxed at a reduced rate or are exempt from income taxes on certain items of income they receive from sources within the United States, and vice versa.

Table Of Tax Treaties A listing of the 54 countries with which the US has double tax treaties.

Recent Developments In US Tax Treaties New treaties; Changes and clarifications to existing treaties.

Dividend Taxation Under 2003 Tax-Cutting Legislation Four US income tax treaties do not meet the requirements of the Act.

Tax Information Exchange Agreements Many offshore jurisdictions don't want to or are not eligible to enter fully-fledged double tax treaties with their major trading partners.

Transfer Pricing Most double tax benefits are linked to acceptable transfer pricing; few international transactions can now ignore it.

Table Of Tax Treaties

The countries set out in the table below are among those which have tax treaties with the United States. A fuller list, and the agreements themselves, can be accessed via the Internal Revenue Service web-site together with technical explanations in most cases. An updated treaty has recently been negotiated with the United Kingdom.

There are also agreements in place with: Armenia (since 1973), Azerbaijan (1973), Bagladesh (2006), Belarus (1973), Georgia (1973), Kyrgyzstan (now known as the Kyrgyz Republic- 1973), Malta (2009), Moldova (1973), Sri Lanka (2002), Tajikistan (1973), Turkmenistan (1973), and Uzbekistan (1973). A treaty with Bulgaria was due to be signed late in 2009.

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Table Of Tax Treaties
A listing of the 54 countries with which the US has double tax treaties.

Recent Developments In US Tax Treaties
New treaties; Changes and clarifications to existing treaties.

Dividend Taxation Under 2003 Tax-Cutting Legislation
Four US income tax treaties do not meet the requirements of the Act.

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