Treaties

In the table below you can access the text of many US income tax treaties, protocols, notes and the accompanying Treasury Department tax treaty technical explanations as they become publicly available. Please note that treaty documents are posted on this site upon signature and prior to ratification and entry into force.

The texts of most US income tax treaties in force are available here.

The text of the current US Model Income Tax Convention and accompanying preamble are available here.

Scroll down below the table of treaties and related documents to find the text of former model agreements.

TREATIES AND RELATED DOCUMENTS (INCLUDING TECHNICAL EXPLANATIONS  AND NOTES) BY JURISDICTION

Jurisdiction

Date

Document

Description/Title

Australia 5-Mar-03 TE Technical Explanation of Protocol Amending Convention… US and Australia… Taxes on Income, signed Sept 27 2001
Australia 27-Sep-01 Protocol Protocol Amending Convention… US and Australia… Taxes on Income, signed Sept 27 2001
Bangladesh 21-Jan-06 TE Technical Explanation of Convention… US and Bangladesh… Taxes on Income,  Jan 21, 2006
Bangladesh 27-Jan-04 Convention Convention… US and Bangladesh… Taxes on Income,  Jan 27, 2004
Bangladesh 26-Sep-04 Note Note on Convention… US and Bangladesh… Taxes on Income,  Sept 26, 2004
Barbados 21-Sep-04 TE  Technical Explanation of the 2nd Protocol Amending the Convention… US and Barbados… Taxes on Income, Sept 21 2004
Barbados 26-Jul-04 Protocol  2nd Protocol Amending the Convention… US and Barbados… Taxes on Income, July 26, 2004
Barbados 26-Jul-04 Note Notes on 2nd Protocol Amending the Convention… US and Barbados… Taxes on Income, July 26, 2004
Belgium 11-Jul-07 Convention Convention… US and Belgium… Taxes on Income July 11, 2007
Belgium 11-Jul-07 Protocol Protocol to Convention… US and Belgium… Taxes on Income July 11, 2007
Belgium 11-Jul-07 TE Technical Explanation of Convention… US and Belgium… Taxes on Income July 11, 2007
Bulgaria 26-Feb-08 Protocol Protocol Amending Convention… US and Bulgaria…Taxes on Income, Feb 26, 2008
Bulgaria 26-Feb-08 TE Technical Explanation of Convention… US and Bulgaria…Taxes on Income, Feb 26, 2008
Bulgaria 23-Feb-07 Convention Convention… US and Bulgaria…Taxes on Income, signed Feb 23 2007
Bulgaria 23-Feb-07 Protocol Protocol to Convention… US and Bulgaria…Taxes on Income, signed Feb 23 2007
Canada 21-Sep-07 Note Notes on Protocol Amending the Convention… US and Canada… Taxes on Income and Capital, September 21, 2007
Canada 21-Sep-07 TE Technical Explanation of Protocol Amending the Convention… US and Canada… Taxes on Income and Capital, September 21, 2007
Canada 21-Sep-07 Protocol 2 Protocol Amending the Convention… US and Canada… Taxes on Income and Capital, September 21, 2007
Canada 28-Jul-97 TE Technical Explanation of Protocol Amending the Convention… US and Canada… Taxes on Income and Capital, July 28, 1997
Chile 4-Feb-10 Convention Convention… US and Chile… Respect to Taxes on Income and Capital, Feb 4, 2010
Chile 4-Feb-10 Note Note on Convention and Protocol… US and Chile… Respect to Taxes on Income and Capital, Feb 4, 2010
Chile 4-Feb-10 TE Technical Explanation Convention… US and Chile… Respect to Taxes on Income and Capital, Feb 4, 2010
Denmark 5-May-06 Protocol Protocol Amending Convention… US and Denmark… Taxes on Income, May 5, 2006
Denmark 5-May-06 Note Notes Exchanged at signing of Protocol Amending Convention… US and Denmark… Taxes on Income, May 5, 2006
Denmark 2-May-06 TE Technical Explanation of Protocol amending the Convention… US and Denmark… Taxes on Income, May 2, 2006
Denmark 29-Jun-99 TE Technical Explanation of Convention… US and Denmark… Taxes on Income, June 29, 1999
Denmark 29-Jun-99 Convention Convention… US and Denmark… Taxes on Income,  June 29 1999
Estonia 15-Jan-98 Convention Convention … US and Estonia…Taxes on Income signed Jan 15, 1998
Estonia 15-Jan-98 TE Technical Explanation Convention … US and Estonia… Taxes on Income signed Jan 15, 1998
Finland 31-May-06 Protocol Protocol Amending Convention US and Finland…. Taxes on Income and Capital, signed May 31, 2006
Finland 31-May-06 TE Technical Explanation of Protocol Amending Convention US and Finland…. Taxes on Income and Capital, signed May 31, 2006
France 13-Jan-09 TE Technical Explanation of Protocol Amending the Convention… US and France... Taxes on Income and Capital, Jan 13, 2009 
France 13-Jan-09 Protocol 2 Protocol Amending the Convention… US and France... Taxes on Income and Capital, Jan 13, 2009 
France 13-Jan-09 MOU MOU regarding the Protocol Amending the Convention… US and France... Taxes on Income and Capital, Jan 13, 2009 
France 12-Aug-04 TE Technical Explanation of Protocol Amending the Convention… US and France... Taxes on Income and Capital, August 12, 2004
France 12-Aug-04 TE Technical Explanation of Protocol Amending the Convention… US and France... Taxes on Estates and Gifts, August 12, 2004
France 12-Aug-04 Protocol Protocol Amending the Convention… US and France... Taxes on Income and Capital, August 12, 2004
France 12-Aug-04 Protocol Protocol Amending the Convention… US and France... Taxes on Estates and Gifts, August 12, 2004
Germany 22-Nov-06 TE (Estate and Gift)  Second Protocol.. Convention US and Germany… Taxation Estates and Gifts, November 22, 2006
Germany 22-Nov-06 Protocol 2 (E&G) Technical Explanation Second Protocol.. Convention US and Germany… Taxation Estates and Gifts, November 22, 2006
Germany 1-Jun-06 Note Joint Declaration on Signing Protocol.. Convention US and Germany… Taxation Income, Cap Gains and Other, signed June 1, 2006
Germany 1-Jun-06 TE Technical Explanation Protocol.. Convention US and Germany… Taxation Income, Cap Gains and Other, signed June 1, 2006
Germany 14-Dec-98 Protocol (E&G) Technical Explanation Protocol.. Convention US and Germany… Taxation Estates and Gifts, December 14, 1998
Hungary 4-Feb-10 Convention Convention between the IS and Hungary… Taxation of Income, February 4, 2010
Hungary 4-Feb-10 TE Technical Explanation of Convention between the US and Hungary… Taxation of Income, presented February 4, 2010
Hungary 4-Feb-10 Note Diplomatic Note at the Signing of Convention between the US and Hungary… Taxation of Income, February 4, 2010
Iceland 8-Jul-08 TE Technical Explanation of Convention between the US and Iceland… Taxation of Income, July 8, 2008
Iceland 22-Oct-07 Convention Convention and Protocol between the US and Iceland… Taxation of Income, Oct 22, 2007
Ireland 28-Jul-97 TE Technical Explanation of Protocol between the US and Ireland… Taxation of Income and Capital, July 28, 1997
Italy 22-Oct-99 TE  Technical Explanation of the Convention between the US and Italy… Taxes on Income, Oct 22, 1999
Italy 24-Aug-99 Convention Convention between US and Italy… Taxes on Income, signed August 24, 1999
Japan 29-Oct-15 Note Technical Explanation of 2nd Protocol Amending Convention US and Japan…  Taxes on Income, Oct 29, 2015
Japan 24-Jan-13 Protocol Note from US to Japan Regarding the Protocol of 2013 (Second Protocol), Jan 24, 2013
Japan 24-Jan-13 Note Second Protocol Amending Convention US and Japan… with Respect to Taxes on Income signed Jan 24, 2013
Japan 2-Jun-11 Protocol Announcement of Intent to Negotiate the Protocol of 2013, June 2, 2011
Japan 6-Nov-04 TE  Technical Explanation… Convention US and Japan… with Respect to Taxes on Income and Cap Gains, Nov 6, 2003
Japan 6-Nov-03 Note Convention US and Japan… with Respect to Taxes on Income and Cap Gains, Nov 6, 2003
Japan 6-Nov-03 TE  US Response to Japan Note on Convention…Double Taxation Signed Nov 6, 2003
Japan 6-Nov-03 Protocol Protocol Amending Convention US and Japan… with Respect to Taxes on Income signed Nov 6, 2003
Latvia 22-Nov-06 Convention Convention US and Latvia… with Respect to Taxes on Income, November 22, 2006
Latvia 22-Nov-06 TE Technical Explanation of the Convention US and Latvia… with Respect to Taxes on Income, November 22, 2006
Lithuania 22-Nov-06 TE Technical Explanation of the Convention US and Lithuania… with Respect to Taxes on Income, November 22, 2006
Lithuania 22-Nov-06 Convention Convention US and Lithuania… with Respect to Taxes on Income, November 22, 2006
Luxembourg 22-Jun-16 Statement Statement Regarding the Treaty Negotiations between US and Luxemburg and Treatment of Certain Establishments, June 22, 2016
Luxembourg 7-Jun-11 TE Protocol Technical Explanation of the Protocol.. between the US and Luxembourg… Taxes on Income and Capital, June 7, 2011
Luxembourg 20-May-09 Protocol Protocol to Amendment to the Convention between the US and Luxembourg… Taxes on Income and Capital, May 20, 2009
Luxembourg 20-May-09 Note Notes on the Signing of the Amendment… US Luxembourg, May 20, 2009
Malta 8-Aug-08 TE  Technical Explanation… Convention between US And Malta… Taxes on Income, signed August 8, 2008
Malta 8-Aug-08 Protocol Convention between US And Malta… Taxes on Income, signed August 8, 2008
Mexico 3-Mar-03 TE Technical Explanation of the Second Protocol Amending the Convention… US and Mexico… Taxes on Income, March 3, 2003
Mexico 26-Oct-02 Protocol 2  Second Protocol Amending the Convention… US and Mexico… Taxes on Income, October 26, 2002
Netherlands 8-Mar-04 TE Technical Explanation… Protocol Amending the Convention US and Netherlands… Taxes on Income, March 8, 2004
Netherlands 8-Mar-04 Protocol Protocol Amending the Convention US and Netherlands… Taxes on Income, March 8, 2004
Netherlands 8-Mar-04 Note Notes regarding the Protocol… US and Netherlands, March 8, 2004
NewZealand 1-Dec-08 Protocol Protocol Amending the Convention US and New Zealand… Taxes on Income, Signed Dec 1, 2008
NewZealand 1-Dec-08 TE Protocol Technical Explanation of Protocol Amending the Convention US and New Zealand… Taxes on Income, Signed Dec 1, 2008
OECD 27-May-10 TE Protocol Technical Explanation of Protocol Amending the Convention…Mutual Assistance Tax Matters (OECD) signed May 27, 2010
Poland 13-Feb-13 Convention Convention between US And Poland… Taxes on Income, signed February 13, 2013
Poland 13-Feb-13 TE Technical Explanation of Convention between US And Poland… Taxes on Income, Convention signed February 13, 2013
Portugal 6-Sep-94 TE  Convention and Protocol… US and Portugal… Taxes on Income, signed Sept 6, 1994
Portugal 6-Sep-94 TE  Technical Explanation Convention and Protocol… US and Portugal… Taxes on Income, signed Sept 6, 1994
Slovenia 21-Jun-99 TE Technical Explanation of the Convention… US and Solvenia... Taxes on Income and Capital signed June 21, 1999
Slovenia 21-Jun-99 Convention Convention US and Slovenia… Taxes on Income and Capital, signed June 21, 1999
South Africa 17-Feb-97 TE Technical Explanation of the Convention… US and South Africa… Taxes on Income and Capital Gains, Feb 17 1997
Spain 19-Jun-14 TE  Technical Explanation of Protocol Amending the Convention... US and Spain...Taxes on Income, and its Protocol (signed February 22, 1990), June 19, 2014
Spain 23-Jul-13 Note Note on the Protocol to the Convention between US and Spain... Relating to Income Taxation, July 23, 2013
Spain 14-Jan-13 Protocol Protocol Amending the Convention... US and Spain...Taxes on Income, and its Protocol (signed February 22, 1990), Jan 14, 2013
Sri Lanka 20-Sep-02 TE Technical Explanation of Protocol Amending the Convention… US and SriLanka… Taxes on Income, September 20, 2002
Sri Lanka 20-Sep-02 Protocol Protocol Amending the Convention… US and SriLanka… Taxes on Income, September 20, 2002
Sweden 30-Sep-05 TE Technical Explanation of Protocol Amending Convention US and Sweden… Taxes on Income,September 30, 2005
Sweden 30-Sep-05 Protocol Protocol Amending Convention US and Sweden… Taxes on Income, September 30, 2005
Sweden 30-Sep-05 Note Note on Protocol Amending Convention… US and Sweden Taxes on Income, September 30, 2005
Sweden 30-Sep-05 Note Note of Receipt of Note,  Protocol Amending Convention… US and Sweden Taxes on Income, September 30, 2005
Switzerland 23-Sep-09 TE Technical Explanation of Protocol… US and Switzerland… Taxes on Income, September 23, 2009
Switzerland 2-Oct-96 TE Technical Explanation of Convention… US and Switzerland… Taxes on Income, October 2, 1996
Thailand 26-Nov-96 TE Technical Explanation US and Thailand… Taxes on Income, November 26, 1996
UK 22-Jul-02 TE  Technical Explanation of Protocol Amending Convention US and UK… Taxes on Income and Capital Gains, July 22, 2002
UK 19-Jul-02 Protocol Protocol Amending Convention US and UK… Taxes on Income and Capital Gains, July 19, 2002
UK 24-Jul-01 Convention  Convention US and UK… Respect to Taxes on Income and Capital Gains, July 24, 2001
UK 24-Jul-01 Note  Notes on Convention US and UK… Respect to Taxes on Income and Capital Gains, July 24, 2001
Venezuela 27-Oct-09 TE Technical Explanation of Convention US and Venezuela… Respect to Taxes on Income and Capital, Oct 27, 2009 
Venezuela 25-Jan-99 Convention Convention US and Venezuela… Respect to Taxes on Income and Capital, Jan 25, 1099 
Vietnam 7-Jul-15 Agreement Agreement US and Vietnam… Respect to Taxes on Income, July 7 2015

Former Model Agreements