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taxmap/pubs/p54-024.htm#TXMP0cddc552
Obtaining Copies 
of Tax Treaties(p43)


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Obtaining Copies of Tax Treaties

Table 6-1 lists those countries with which the United States has income tax treaties. This table is updated through September 30, 2007.

You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. You can obtain the text of most U.S. treaties at www.irs.gov. You can also request the text of treaties from the Department of Treasury at the following address.

 
Department of Treasury 
Office of Public Correspondence 
Rm. 3419 
1500 Pennsylvania Avenue, NW 
Washington, DC 20220


If you have questions about a treaty and you are in the United States, Puerto Rico, or the U.S. Virgin Islands, you can call the IRS at 1-800-829-1040. From anywhere in the world, you can send your questions to:

 
Internal Revenue Service 
International Section 
P.O. Box 920 
Bensalem, PA 19020-8518


Table 6–1.mTable of Tax Treaties (Updated through September 30, 2007)

Country Official Text
Symbol1
General
Effective Date
Citation Applicable Treasury Explanations
or Treasury Decision (T.D.)
Australia nTIAS 10773 nDec. 1, 1983 n1986-2 C.B. 220 n1986-2 C.B. 246
mnProtocol nTIAS nJan. 1, 2004    
Austria nTIAS nJan. 1, 1999    
Bangladesh nTIAS nJan. 1, 2007    
Barbados nTIAS 11090 nJan. 1, 1984 n1991-2 C.B. 436 n1991-2 C.B. 466
mnProtocol nTIAS nJan. 1, 1994    
Belgium nTIAS 7463 nJan. 1, 1971 n1973-1 C.B. 619  
mnProtocol nTIAS 11254 nJan. 1, 1988    
Canada2 nTIAS 11087 nJan. 1, 1985 n1986-2 C.B. 258 n1987-2 C.B. 298
mnProtocol nTIAS nJan. 1, 1996    
China, People's Republic of nTIAS 12065 nJan. 1, 1987 n1988-1 C.B. 414 n1988-1 C.B. 447
Commonwealth of Independent States3 nTIAS 8225 nJan. 1, 1976 n1976-2 C.B. 463 n1976-2 C.B. 475
Cyprus nTIAS 10965 nJan. 1, 1986 n1989-2 C.B. 280 n1989-2 C.B. 314
Czech Republic nTIAS nJan. 1, 1993    
Denmark nTIAS nJan. 1, 2001    
Egypt nTIAS 10149 nJan. 1, 1982 n1982-1 C.B. 219 n1982-1 C.B. 243
Estonia nTIAS nJan. 1, 2000    
Finland nTIAS 12101 nJan. 1, 1991    
France nTIAS nJan. 1, 1996    
mnProtocol nTIAS nJan. 1, 2007    
Germany nTIAS nJan. 1, 1990    
Greece nTIAS 2902 nJan. 1, 1953 n1958-2 C.B. 1054 nT.D. 6109, 1954-2 C.B. 638
Hungary nTIAS 9560 nJan. 1, 1980 n1980-1 C.B. 333 n1980-1 C.B. 354
Iceland nTIAS 8151 nJan. 1, 1976 n1976-1 C.B. 442 n1976-1 C.B. 456
India nTIAS nJan. 1, 1991    
Indonesia nTIAS 11593 nJan. 1, 1990    
Ireland nTIAS nJan. 1, 1998    
Israel nTIAS nJan. 1, 1995    
Italy nTIAS 11064 nJan. 1, 1985 n1992-1 C.B. 442 n1992-1 C.B. 473
Jamaica nTIAS 10207 nJan. 1, 1982 n1982-1 C.B. 257 n1982-1 C.B. 291
Japan nTIAS nJan. 1, 2005 n n
Kazakstan nTIAS nJan. 1, 1996    
Korea, Republic of nTIAS 9506 nJan. 1, 1980 n1979-2 C.B. 435 n1979-2 C.B. 458
Latvia nTIAS nJan. 1, 2000    
Lithuania nTIAS nJan. 1, 2000    
Luxembourg nTIAS nJan. 1, 2001    
Mexico nTIAS nJan. 1, 1994 n1994-2 C.B. 424 n1994-2 C.B. 489
mnProtocol nTIAS nJan. 1, 2004    
Morocco nTIAS 10195 nJan. 1, 1981 n1982-2 C.B. 405 n1982-2 C.B. 427
Netherlands nTIAS nJan. 1, 1994    
New Zealand nTIAS 10772 nNov. 2, 1983 n1990-2 C.B. 274 n1990-2 C.B. 303
Norway nTIAS 7474 nJan. 1, 1971 n1973-1 C.B. 669 n1973-1 C.B. 693
mnProtocol nTIAS 10205 nJan. 1, 1982 n1982-2 C.B. 440 n1982-2 C.B. 454
Pakistan nTIAS 4232 nJan. 1, 1959 n1960-2 C.B. 646 nT.D. 6431, 1960-1 C.B. 755
Philippines nTIAS 10417 nJan. 1, 1983 n1984-2 C.B. 384 n1984-2 C.B. 412
Poland nTIAS 8486 nJan. 1, 1974 n1977-1 C.B. 416 n1977-1 C.B. 427
Portugal nTIAS nJan. 1, 1996    
Romania nTIAS 8228 nJan. 1, 1974 n1976-2 C.B. 492 n1976-2 C.B. 504
Russia nTIAS nJan. 1, 1994    
Slovak Republic nTIAS nJan. 1, 1993    
Slovenia nTIAS nJan. 1, 2002    
South Africa nTIAS nJan. 1, 1998    
Spain nTIAS nJan. 1, 1991    
Sri Lanka TIAS nJan. 1, 2005    
Sweden nTIAS nJan. 1, 1996    
mnProtocol nTIAS nJan. 1, 2007    
Switzerland nTIAS nJan. 1, 1998    
Thailand nTIAS nJan. 1, 1998    
Trinidad and Tobago nTIAS 7047 nJan. 1, 1970 n1971-2 C.B. 479  
Tunisia nTIAS nJan. 1, 1990    
Turkey nTIAS nJan. 1, 1998    
Ukraine nTIAS nJan. 1, 2001    
United Kingdom nTIAS nJan. 1, 2004 n n
Venezuela nTIAS nJan. 1, 2000    
n10(TIAS) — Treaties and Other International Act Series.
n2nInformation on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty.
n3nThe U.S.-U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and nnnUzbekistan.

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