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Tax Treaties

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.

References/Related Topics

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.

Page Last Reviewed or Updated: 05-Nov-2014