International Tax Treaties

International Tax Treaties

Guidance: Commencement of Application of the New Tax Convention between the United States and Japan

Tax Treaty with Italy – Technical Explanation

The complete texts of the following income tax treaties and corresponding technical explanations are available in Adobe PDF format. Please read the entire document (Treaty as well as any subsequent Protocols). There are no notations in the Treaty indicating that any changes were made at a later date.

Country

Signed

Income Tax Treaty

Technical Explanation

Australia 1982


63K


87K

Australia Protocol
2001


35K


K

Austria

1996


186K

Barbados

1984


96K


98K

Belgium

1970


82K


100K

Canada

1980


171K


371K

China

1984


115K


80K

Cyprus

1984


67K


98K

Czech Republic

1993


62K


143K

Denmark

1948


40K

Denmark

2000


122K


344K

Egypt

1980


65K


1041K

Estonia

1998


89K


315K

Finland

1989


65K


131K

France

1994


109K


211K

Germany

1989


107K


252K

Greece

1950


46K

Hungary

1979


52K


76K

Iceland

1975


62K


997

India

1989


95K


226K

Indonesia

1988


71K


96K

Ireland

1997


92K


349K

Israel

1975


119K


192K

Italy

1984


75K

134K

Jamaica

1980


91K


102

Japan

 

1971


132K


107K

Kazakhstan

1993


85K

Korea

1976


66K


930K

Latvia

1998


115K


325K

Lithuania

1998


116K


270K

Luxembourg 1962


48K

2001


75K
 

Mexico
1992


87K


175k

2003


11K


15K

Morocco

1977


137K

187K

Netherlands

1992


163K

46K

New Zealand

1982


62K

Norway

1971


101K

Pakistan

1957


105K

Philippines

1976


73K

Poland

1974


53K

Portugal

1994


72K

Romania

1973


53K

Russia

1992


61K

Slovak Republic

1993


60K

Slovenia
1999


926K

363K

South Africa

1997


69K


315K

Spain

1990


67K

Sweden 1994
70K
Switzerland 1996
103K

342K
Thailand 1996
74K

298K
Trinidad 1970
130K
Tunisia 1985
148K
Turkey 1996
67K
Ukraine 1994
98K
Union of Soviet Socialist Republics 1973
36K
United Kingdom 2001


K


168K

 

UK Protocol

 

2001


35K
 


Exchange of Notes

United Kingdom 1975


112K


189K

United States Model 1996
68K

262K
Venezuela 1999
112K

312K

Information on Form 6166

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