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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.

The U.S.-U.S.S.R. income tax 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, U.S. Tax Treaties under Commonwealth of Independent States.

U.S.-China Income Tax Treaty

The U.S.-China income tax treaty does not apply to:

  • Hong Kong
  • Macau
  • Taiwan

References/Related Topics

Page Last Reviewed or Updated: 02-Dec-2015