Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.
- Tax Treaty Overview
- Researching Tax Treaties
- Claiming Tax Treaty Benefits
- Competent Authority Agreements
- Competent Authority Assistance
- Items of Interest
- Certification of U.S. Residency for Tax Treaty Purposes
- The Effect of Tax Treaties
- The Transition Rules Regarding Articles 19 and 20 of the USA-Japan Income Tax Treaty of 2004
- The U.S. Model Income Tax Convention and Model Technical Explanation
- Mandatory Tax Treaty Arbitration
Refer to the United States Income Tax Treaties page for the complete texts of many of the tax treaties in force and their accompanying Technical Explanations.
For further information on tax treaties, refer to the Treaties and Other International Documents of the U.S. Department of the Treasury.