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:
- Turkmenistan, and
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