Germany

A Protocol modifying certain provisions of the income tax treaty between the United States of America (U.S.) and the Federal Republic of Germany (Germany) came into force on December 28, 2007. Among other things, the Protocol modifies Article 25 (Mutual Agreement Procedure) to provide for mandatory arbitration of certain cases in the mutual agreement procedure (MAP).

The competent authorities of the U.S. and Germany signed an arrangement regarding the application of the arbitration procedure. The purpose of the arrangement is to provide guidance under which the U.S.- German arbitration procedure will operate.

Arbitration Board Operating Guidelines

Memorandum of Understanding between the U.S. and Germany

Germany -- Tax Treaty Documents

Competent Authority Arrangements

 

Belgium

On December 28, 2007, the Convention Between the United States and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income (the 2006 Treaty) and the Protocol amending the 2006 Treaty (Protocol) entered into force.

The 2006 Treaty modified certain provisions of the prior income tax treaty between the United States and Belgium.  Among other things, the 2006 Treaty revises Article 24 (Mutual Agreement Procedure) of the prior treaty to provide for mandatory arbitration of certain cases in the mutual agreement procedure (MAP).

In 2009, the IRS issued a Memorandum of Understanding between the competent authorities of the United States and Belgium that sets out the arbitration process. The competent authorities also adopted guidelines regarding the arbitration process.

Belgium - Tax Treaty Documents

Competent Authority Arrangements

Memorandum of Understanding between the U.S. and Belgium

Arbitration Board Operating Guidelines

 

Canada

Memorandum of Understanding Between the Competent Authorities of Canada and The United States of America

Arbitration Board Operating Guidelines

Canada – Tax Treaty Documents

Competent Authority Arrangements

 

France

Competent Authority Arrangements

United States - France Arbitration Board Operating Guidelines

U.S./France Tax Treaty Protocol (2009) to Include Mandatory Arbitration in Certain Circumstances

U.S./France Memorandum of Understanding accompanying 2009 Protocol

U.S. Technical Explanation to 2009 U.S./France Protocol

 

Japan

The Competent Authorities of the United States and Japan signed an implementing arrangement on February 3, 2021 regarding the mandatory binding arbitration process for certain cases in the mutual agreement procedure set forth in the 2013 Protocol amending the United States- Japan Income Tax Convention. The Protocol entered into force on August 30, 2019. The purpose of the arrangement is to provide guidance under which the U.S. – Japan arbitration procedure will operate. Guidance for operations of the arbitration panel is included in this arrangement rather than as a separate set of panel guidelines.

Implementing arrangement for the arbitration process in paragraphs 5, 6 and 7 of Article 25 of the Convention
Japan – Tax Treaty Documents
Competent Authority Arrangements

 

Spain

Spain – Tax Treaty Documents
Competent Authority Arrangements

 

Switzerland

The Competent Authorities of the United States and Switzerland signed an implementing arrangement on July 28, 2020 regarding the mandatory binding arbitration process for certain cases in the mutual agreement procedure set forth in the 2009 Protocol and related Exchange of Notes amending the United States -Switzerland Income Tax Convention.  The Protocol entered into force on September 20, 2019.  The purpose of the arrangement is to provide guidance under which the U.S. – Switzerland arbitration procedure will operate.  Guidance for operations of the arbitration panel is included in this arrangement rather than as a separate set of panel guidelines.  

Implementing Arrangement Regarding Paragraphs 6 and 7 of Article 25 of the Convention between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income
 
Switzerland – Tax Treaty Documents
Competent Authority Arrangements