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Treaties and TIEAs

 

Here you can access the texts of recently signed U.S. income tax treaties, protocols, and tax information exchange agreements (TIEAs) and the accompanying Treasury Department tax treaty technical explanations as they become publicly available, as well as the U.S. Model Income Tax Convention.  Please note that treaty and TIEA documents are posted on this site upon signature and prior to ratification and entry into force. 

The text of the U.S. Model Income Tax Convention and accompanying preamble are available here:
The text of most U.S. income tax treaties in force is available here.
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Date Treaty Document
11/13/2018 Agreement Between the United States of America and the Republic of Singapore for the Exchange of Information Relating to Taxes
05/23/2018 AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE REPUBLIC OF COSTA RICA FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES
12/23/2016 Agreement Between the Government of the United States of America and the Government of the Argentine Republic for the Exchange of Information Relating to Taxes
06/22/2016 Statement regarding bilateral tax treaty negotiations between the United States and Luxembourg and the Treatment of Certain Permanent Establishments
10/29/2015 2013 Technical Explanation Of Protocol Protocol Amending the Convention between the Government of the United States of America and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on I
07/07/2015 Agreement between the U.S. and Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
06/19/2014 Technical Explanation of the Convention between the United States and Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
06/19/2014 Technical Explanation of the Protocol Amending the Convention between the United States and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Its Protocol
03/25/2014 Agreement between the US and Hong Kong for the Exchange of Information Relating to Taxes
01/16/2014 Department of the Treasury Technical Explanation of the Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters
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Last Updated: 6/22/2016 12:30 PM