Income Tax Treaties

From TaxAlmanac

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The most up-to-date information is on irs.gov

IRS link for tax treaties, alphabetical by country

Proposed Treaties (as of 2006/2007)

• Proposed Tax Treaty with Italy
• Tax Treaty with Italy - Technical Explanation

Signed Treaties

Note: Not all treaties have been imported to TaxAlmanac. these are indicated by the red links in the table below. For these, we recommend that you access the PDF version.

Also, the links within TaxAlmanac may not necessarily be the most recent treaty; most were imported in 2006 or 2007. See the irs.gov link above for the most current information.

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.

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