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 | ||
Australia Protocol |
2001 | ||
Austria |
1996 |
– |
|
Barbados |
1984 |
||
Belgium |
1970 |
||
Canada |
1980 |
||
China |
1984 |
||
Cyprus |
1984 |
||
Czech Republic |
1993 |
||
Denmark |
1948 |
– |
|
Denmark |
2000 |
||
Egypt |
1980 |
||
Estonia |
1998 |
||
Finland |
1989 |
131K |
|
France |
1994 |
211K |
|
Germany |
1989 |
||
Greece |
1950 |
– |
|
Hungary |
1979 |
||
Iceland |
1975 |
997 |
|
India |
1989 |
||
Indonesia |
1988 |
||
Ireland |
1997 |
||
Israel |
1975 |
192K |
|
Italy |
1984 |
134K |
|
Jamaica |
1980 |
||
Japan |
1971 |
||
Kazakhstan |
1993 |
– |
|
Korea |
1976 |
||
Latvia |
1998 |
||
Lithuania |
1998 |
||
Luxembourg | 1962 | ||
2001 | |||
Mexico |
1992 | ||
2003 | |||
Morocco |
1977 |
187K |
|
Netherlands |
1992 |
46K |
|
New Zealand |
1982 |
– |
|
Norway |
1971 |
– |
|
Pakistan |
1957 |
– |
|
Philippines |
1976 |
– |
|
Poland |
1974 |
– |
|
Portugal |
1994 |
– |
|
Romania |
1973 |
– |
|
Russia |
1992 |
– |
|
Slovak Republic |
1993 |
– |
|
Slovenia |
1999 |
363K |
|
South Africa |
1997 |
||
Spain |
1990 |
– | |
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 | ||
UK Protocol | 2001 | ||
United Kingdom | 1975 | ||
United States Model | 1996 | 68K |
262K |
Venezuela | 1999 | 112K |
312K |
Information on Form 6166
Form 6166 is only available by providing certain information to the IRS. Select here to find out how to obtain Form 6166.
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