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Federal Taxation

About Tax Treaties

Tax treaties and conventions are agreements entered into by countries to eliminate or reduce double taxation for taxpayers. They are revised by protocols and supplements.

For more information about tax treaties, their formation, authoritative weight, and interpreting them, see Tax Management Portfolio 100-3rd: Legal Authorities in U.S. Federal Tax Matters — Research and Interpretation, section II (B): International Tax Treaties (also available on the library's Bloomberg Law computers).

Resources for finding tax treaties are listed below.

Finding Tax Treaties

Publication 901 Internal Revenue Service
"This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country. This publication is for quick reference only."

Tax Treaty Tables Internal Revenue Service
"These treaty tables provide a summary of many types of income that may be exempt or subject to a reduced rate of tax."

Treaties and TIEAs Treasury Department
"Recently signed" treaties. Coverage from Sept. 1996 - present. Treaty and TIEA documents are posted on this site upon signature and prior to ratification and entry into force.

United States Income Tax Treaties - A to Z Internal Revenue Service
Links to PDF documents of income tax treaties between the U.S. and over 60 foreign countries.

The following member databases include resources for finding tax treaties. Members must be logged in to to access these databases. These databases are also available in the library.

TIAS Agreements
Available on HeinOnline. Coverage begins with 1982. Once in HeinOnline, select U.S. Treaties and Agreements Library > Treaty Publications > TIAS Agreements.

U.S. Treaties and Other International Agreements (UST)
Available on HeinOnline. Coverage from Vol. 1 (1950) - vol. 35 (1984). Once in HeinOnline, select U.S. Treaties and Agreements Library > Treaty Publications > U.S. Treaties and Other International Agreements.

U.S. International Taxation and Tax Treaties
Also known as Rhoads & Langer. Available on the LexisNexis Digital Library.

U.S. Treaties and Agreements Library
Available on HeinOnline. Includes additional treaty collections that may be useful, including International Legal Materials, KAV Agreements, and Senate Treaty Documents.

BNA International Tax Treaties
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Legislative > Treaties > BNA International Tax Treaties.

Tax Management Portfolios
Available on the library's Bloomberg Law computers. Found in the Tax Practice Center. Select portfolios may also be available in print.

U.S. Tax Treaties
Available on the library's Bloomberg Law computers. From Practice Centers, select Tax > Statutes & Regulations > U.S. Tax Treaties. Filter options include in-force status, country, document type, and topic.

U.S. Tax Treaties Reporter
Available on the library's VitalLaw computer. From Practice Areas, select Tax - International > Tax Treaties > U.S. Tax Treaties Reporter (index also available). Includes pending, in-force, and terminated treaty documents arranged alphabetically by partner country. Covers U.S. bilateral income, estate/gift, shipping and aircraft tax, tax information exchange (TIEAs), competent authority, and social security agreements, treaties, protocols, and associated diplomatic notes. Selected model conventions are also included. Official explanations to treaty documents, issued by the U.S. Treasury Department, the Joint Committee on Taxation and the Senate Foreign Relations Committee, are included in this Reporter as well as treaty-related regulations, rulings, sample IRS forms and publications, and court decisions. Editorially-created CCH Amended Treaties, CCH explanations and annotations provide the practitioner with additional research aids to navigate through the complexities.

Tax treaties are published in the Internal Revenue Bulletin.

The Internal Revenue Bulletin is available for free online as well as on many legal databases, including the member database HeinOnline and on the library's in house Lexis and Westlaw computers. See the Internal Revenue Bulletin page of this guide for more information.