Today we added a new web page that lists recent updates to U.S. income tax treaties.
The page includes links to the source for each item. For example:
- The State Department website has signed treaty documents for recent finalized U.S. income tax treaties;
- The Treasury Department website has Technical Explanations for certain income tax treaties;
- The Joint Committee on Taxation website has explanations of proposed treaties; and
- The Senate website includes the roll call vote for approving treaties.
The following countries have had some sort of movement with respect to U.S. income tax treaties in recent years:
- Chile (new proposed treaty)
- Croatia (new proposed treaty)
- Hungary (new proposed treaty & terminated old treaty)
- Japan (new protocol)
- Luxembourg (new protocol)
- Poland (new proposed treaty)
- Spain (new protocol)
- Switzerland (new protocol)
For more information, see our treaty updates page
