Tax Treaties

International Tax Treaties speeds and simplifies your online tax research. Now this premier research tool includes two key guides. U.S. Treaty Summaries features an up-to-date collection of summaries of every in-force U.S. income tax treaty. Worldwide Tax Summaries, features detailed country profiles including information on recent changes in tax legislation and much more:

  • Coverage of global tax treaty developments
  • Database of more than 7,000 treaties, amending protocols, and similar documents
  • Directly compare dividends, interest, and royalties withholding tax rates for one or more in-force income tax treaties for every available jurisdiction
  • Detailed treaty summaries with links to original documents and related analysis
  • Classification of Tax treaties of any status (pending, in force, or terminated), including income tax treaties, estate and gift tax treaties, transportation treaties, administrative assistance treaties, and model tax treaties
  • View in original language documents and in-force, pending, terminated, and unperfected treaties separately

Review the complete U.S. legislative tax-related history, case law, and guidance from a variety of sources:

  • Treasury Department technical explanations
  • Joint Committee on Taxation explanations
  • Senate Foreign Relations Committee reports
  • Senate Foreign Relations Committee hearings (testimony)
  • Senate Foreign Relations Committee hearings (transcripts)
  • Letters of transmittal and submittal
  • Senate floor action and debate
  • Miscellaneous documents and correspondence
  • U.S. ratification instruments
  • Treasury Department news releases
  • State Department news releases
  • White House news releases
  • Social Security agreements: house documents
  • Social Security agreements: annotated texts
  • Social Security agreements news releases

Tax Treaty Outlines

Many information about Tax Treaties includes Tax Treaty Outlines. This feature offers detailed country tax outlines linked directly to news, treaties, and expert analysis. The users can do all their treaty research in one place.

The outlines include:

  • Corporate taxation components
  • Significant tax developments by jurisdiction
  • Detailed, country-specific information on taxes on corporate income, indirect taxes, withholding taxes, and more