International Tax

Treaties and Related Documents

This page posts the texts of recently signed U.S. income tax treaties, notes, and accompanying technical explanations as they become publically available. The current U.S. Model Income Tax Convention is also available.

 

Tax Information Exchange Agreements (TIEAS)

This page posts the texts of recently signed U.S. Tax Information Exchange Agreements (TIEAS), and related documents.

 

Foreign Account Tax Compliance Act (FATCA) 

This page posts Treasury documents related to the implementation of FATCA, including Model Agreements, Joint Statements, and Recently Signed Agreements.
 

Additional International Tax Documents 

This page posts additional documents related to International Income Taxation, including letters to Congress and Testimony.