Tax Treaties - Items of Interest
U.S.-U.S.S.R. Income Tax Treaty
The U.S.-U.S.S.R. income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. Provisions of the U.S.-U.S.S.R. income tax treaty are discussed in Publication 901 under Commonwealth of Independent States.
U.S.-China Income Tax Treaty
The U.S. - China income tax treaty does not apply to Hong Kong, and does not apply to Macau.