Tax Treaty Documents

To view or print the PDF content on this page, download the free Adobe® Acrobat® Reader®.

Australia | Bangledesh | Barbados | Belgium | Bulgaria | Estonia | Canada | Denmark | Finland | France | Germany | Iceland | Ireland | Italy | Japan | Latvia | Lithuania | Mexico | Netherlands | New Zealand | Slovenia | South Africa | Sweden | Switzerland | Sri Lanka | Thailand | United Kingdom | Venezuela

CAUTION: Treaty text accessed from this site is usually proposed text, prior to ratification and entry into force. Official text of treaties and other international agreements of the United States in force is maintained by the Office of the Legal Advisor, Treaty Affairs, Department of State.

General

Date	Treaty Document
07/10/08	Treasury Testimony July 2008 Treaty Ratification Hearings re Bulgaria, Canada, and Iceland
07/17/07	Treasury Testimony July 2007 Treaty Ratification Hearings re  Belgium, Denmark, Finland, and Germany
11/15/06	United State Model Income Tax Convention of November 15, 2006 Model Technical Explanation of 2006 (Press release)
02/02/06	Treasury Testimony February 2006 Treaty Ratification Hearings
09/24/04	Treasury Testimony September 2004 Treaty Ratification Hearings
02/25/04	Treasury Testimony Febraury 2004 Treaty Ratification Hearings
03/05/03	Treasury Testimony 2003 Treaty Ratification Hearings
10/27/99	Treasury Testimony 1999 Treaty Ratification Hearings
09/27/96	United States Model Income Tax Convention Technical Explanation

2008

Date	Treaty Document
12/01/08	Protocol Amending the Income Tax Convention between The United States and New Zealand, signed 1 December 2008 (Treasury Press Release regarding signing of Protocol)
02/26/08	Protocol amending the Income Tax Convention between the United States and Bulgaria, signed 26 February 2008

2007

Date	Treaty Document
10/23/07	Income Tax Convention between the United States and Iceland, signed 23 October 2007   (Treasury Press Release regarding signing of Protocol) Technical Explanation: released 10 July 2008
09/21/07	Protocol amending the Income Tax Convention between the United States and Canada, signed 21 September 2007 Exchange of Notes accompanying the Protocol, signed 21 September 2007   (Treasury Press Release regarding signing of Protocol) Technical Explanation: released 10 July 2008
02/23/07	Income Tax Convention between the United States and Bulgaria, signed  23 February 2007  Protocol accompanying Income Tax Convention between the United States and Bulgaria, signed  23 February 2007 (Treasury Press Release regarding signing of treaty and protocol)  Technical Explanation: released 10 July 2008

2006

2005

2004

Date	Treaty Document
12/08/04	Protocol amending the Income Tax Convention between the United States and France, signed 8 December 2004 (Deputy Secretary Bodman Remarks) Technical Explanation: released 2 February 2006 Joint Committee on Taxation Explanation - JCX-2-06
12/08/04	Protocol amending the Estate and Gift Tax Convention between the United States and France, signed 8 December 2004 (Deputy Secretary Bodman Remarks) Technical Explanation: released 2 February 2006 Joint Committee on Taxation Explanation - JCX-3-06
09/26/04	Convention between the United States and Bangladesh, signed 26 September 2004 (Press Release regarding Treaty Signing) Exchange of notes accompanying signature of proposed Protocol Technical Explanation: released 2 February 2006 Joint Committee on Taxation Explanation - JCX-4-06
07/14/04	Second Protocol amending the Convention between the United States and Barbados, signed 14 July 2004 (Secretary Snow Remarks) Exchange of notes accompanying signature of proposed Protocol Technical Explanation: released 21 September 2004 Joint Committee on Taxation Explanation - JCS-55-04
03/08/04	Protocol amending the Convention between the United States and the Netherlands, signed 8 March 2004 (Secretary Snow Remarks) Exchange of notes accompanying signature of proposed Protocol Technical Explanation: released 21 September 2004 Joint Committee on Taxation Explanation - JCS-54-04

2003

Date	Treaty Document
11/06/03	Convention between the United States and Japan, signed 6 November 2003 (Secretary Snow Remarks) Protocol regarding the Convention between the United States and Japan, signed 6 November 2003 Exchange of notes accompanying signature of proposed Convention Technical Explanation: released 24 February 2003 Joint Committee on Taxation Explanation - JCS-1-04

2002

Date	Treaty Document
10/26/02	Second Protocol Amending The Convention Between The United States and Mexico Technical Explanation: released 5 March 2003 Joint Committee on Taxation Explanation - JCS-3-06
09/20/02	Protocol Amending the Convention Between the United States and Sri Lanka   Technical Explanation: released 24 February 2003 Joint Committee on Taxation Explanation - JCS-2-04

2001

Date	Treaty Document
09/27/01	Protocol Amending The Convention Between The United States and Australia Technical Explanation: released 5 March 2003 Joint Committee on Taxation Explanation - JCS-3-05
07/24/01	Convention between the United States and the United Kingdom Exchange of notes accompanying signature of proposed treaty Protocol Amending the Convention between the United States and the United Kingdom, signed 19 July 2002 Technical Explanation: released 5 March 2003 ( Note:the above PDF file is 1.6MB) Joint Committee on Taxation Explanation - JCS-3-04

1999

Date	Treaty Document
08/25/99	Convention and Protocol between the United States and the Italian Republic Technical Explanation: released 27 October 1999 Joint Committee on Taxation Explanation - JCS-9-99
08/19/99	Convention between the United States and Denmark Technical Explanation: released 10/27/99 Joint Committee on Taxation Explanation - JCS-8-99
06/21/99	Convention between the United States and Slovenia Technical Explanation 10/27/99 Joint Committee on Taxation Explanation - JCS-11-99
01/25/99	Convention between the United States and Venezuela Technical Explanation 10/27/99 Joint Committee on Taxation Explanation - JCS-10-9

1998

Date	Treaty Document
01/15/98	Convention between the United States and Estonia Technical Explanation 10/27/99 Joint Committee on Taxation Explanation - JCS-7-99
01/15/98	Convention between the United States and Latvia Technical Explanation 10/27/99 Joint Committee on Taxation Explanation - JCS-6-99
01/15/98	Convention between the United States and Lithuania Technical Explanation 10/27/99 Technical Explanation 10/27/99 Joint Committee on Taxation Explanation - JCS-5-99
12/14/98	Protocol Amending the Convention between the United States and Germany: Estates, Inheritances, and Gifts Technical Explanation 10/27/99 Joint Committee on Taxation Explanation - JCS-12-99

1997

Date	Treaty Document
07/28/97	Technical Explanation of the Convention and Protocol between the United States and Ireland
	Technical Explanation of the Protocol Amending the Convention Between the United States and Canada
02/17/97	Technical Explanation of the Convention between the United States and South Africa

1996

Date	Treaty Document
11/26/96	Technical Explanation of the Convention between the United States and Thailand
10/02/96	Technical Explanation of the Convention and Protocol between the United States and the Swiss Confederation

Australia | Bangledesh | Barbados | Belgium | Bulgaria | Estonia | Canada | Denmark | Finland | France | Germany | Iceland | Ireland | Italy | Japan | Latvia | Lithuania | Mexico | Netherlands | New Zealand | Slovenia | South Africa | Sweden | Switzerland | Sri Lanka | Thailand | United Kingdom | Venezuela

Top

Last Updated: December 8, 2008

Documents