The Office of the International Tax Counsel (ITC) develops and reviews policy, legislation, regulations, revenue rulings, revenue procedures, and other published guidance dealing with all aspects of international income tax law. ITC is responsible for advising the Assistant Secretary (Tax Policy) and other Treasury officials in connection with the formulation of the Administration's international taxation policy; for formulating, analyzing, and reviewing international taxation legislation; and for preparing the Administration’s testimony on such legislation. ITC advise congressional staff in drafting legislation and in documenting the legislative history of international tax legislation.
LG "Chip" Harter, Deputy Assistant Secretary (International Tax Affairs), is the reporting authority for the Office of the International Tax Counsel, provides advice and counsel to the Assistant Secretary related to international tax policy and tax treaties, and officially represents the Administration’s interests in international settings.
The text of recently signed U.S. income tax treaties, tax information exchange agreements (TIEAs), the accompanying Treasury Department tax treaty technical explanations, and documents related to FATCA are available here.
Please note that treaty and TIEA documents are posted on this site upon signature and prior to ratification and entry into force. The text of most U.S. Income tax treaties in force is available from the Internal Revenue Service here.
Office of the International Tax Counsel
Department of the Treasury
1500 Pennsylvania Avenue, NW, Room 3058
Washington, DC 20220