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. (Tax Information Exchange Agreements are 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

JurisdictionDateDocumentDescription/Title
Australia5-Mar-03TETechnical Explanation of Protocol Amending Convention… US and Australia… Taxes on Income, signed Sept 27 2001
Australia27-Sep-01ProtocolProtocol Amending Convention… US and Australia… Taxes on Income, signed Sept 27 2001
Bangladesh21-Jan-06TETechnical Explanation of Convention… US and Bangladesh… Taxes on Income,  Jan 21, 2006
Bangladesh27-Jan-04ConventionConvention… US and Bangladesh… Taxes on Income,  Jan 27, 2004
Bangladesh26-Sep-04NoteNote on Convention… US and Bangladesh… Taxes on Income,  Sept 26, 2004
Barbados21-Sep-04TE Technical Explanation of the 2nd Protocol Amending the Convention… US and Barbados… Taxes on Income, Sept 21 2004
Barbados26-Jul-04Protocol 2nd Protocol Amending the Convention… US and Barbados… Taxes on Income, July 26, 2004
Barbados26-Jul-04NoteNotes on 2nd Protocol Amending the Convention… US and Barbados… Taxes on Income, July 26, 2004
Belgium11-Jul-07ConventionConvention… US and Belgium… Taxes on Income July 11, 2007
Belgium11-Jul-07ProtocolProtocol to Convention… US and Belgium… Taxes on Income July 11, 2007
Belgium11-Jul-07TETechnical Explanation of Convention… US and Belgium… Taxes on Income July 11, 2007
Bulgaria26-Feb-08ProtocolProtocol Amending Convention… US and Bulgaria…Taxes on Income, Feb 26, 2008
Bulgaria26-Feb-08TETechnical Explanation of Convention… US and Bulgaria…Taxes on Income, Feb 26, 2008
Bulgaria23-Feb-07ConventionConvention… US and Bulgaria…Taxes on Income, signed Feb 23 2007
Bulgaria23-Feb-07ProtocolProtocol to Convention… US and Bulgaria…Taxes on Income, signed Feb 23 2007
Canada21-Sep-07NoteNotes on Protocol Amending the Convention… US and Canada… Taxes on Income and Capital, September 21, 2007
Canada21-Sep-07TETechnical Explanation of Protocol Amending the Convention… US and Canada… Taxes on Income and Capital, September 21, 2007
Canada21-Sep-07Protocol 2Protocol Amending the Convention… US and Canada… Taxes on Income and Capital, September 21, 2007
Canada28-Jul-97TETechnical Explanation of Protocol Amending the Convention… US and Canada… Taxes on Income and Capital, July 28, 1997
Chile6-Oct-23NoteNote on Convention and Protocol… US and Chile… Respect to Taxes on Income and Capital, Oct 6, 2023 
Chile21-Feb-12NoteNote on Convention and Protocol… US and Chile… Respect to Taxes on Income and Capital, Feb 21, 2012
Chile25-Feb-11NoteNote on Convention and Protocol… US and Chile… Respect to Taxes on Income and Capital, Feb 25, 2011
Chile4-Feb-10ConventionConvention… US and Chile… Respect to Taxes on Income and Capital, Feb 4, 2010
Chile4-Feb-10NoteNote on Convention and Protocol… US and Chile… Respect to Taxes on Income and Capital, Feb 4, 2010 
Chile4-Feb-10TETechnical Explanation Convention… US and Chile… Respect to Taxes on Income and Capital, Feb 4, 2010
Croatia7-Dec-22ConventionConvention... US and Croatia... Respect to Taxes on Income, December 7, 2022
Denmark5-May-06ProtocolProtocol Amending Convention… US and Denmark… Taxes on Income, May 5, 2006
Denmark5-May-06NoteNotes Exchanged at signing of Protocol Amending Convention… US and Denmark… Taxes on Income, May 5, 2006
Denmark2-May-06TETechnical Explanation of Protocol amending the Convention… US and Denmark… Taxes on Income, May 2, 2006
Denmark29-Jun-99TETechnical Explanation of Convention… US and Denmark… Taxes on Income, June 29, 1999
Denmark29-Jun-99ConventionConvention… US and Denmark… Taxes on Income,  June 29 1999
Estonia15-Jan-98ConventionConvention … US and Estonia…Taxes on Income signed Jan 15, 1998
Estonia15-Jan-98TETechnical Explanation Convention … US and Estonia… Taxes on Income signed Jan 15, 1998
Finland31-May-06ProtocolProtocol Amending Convention US and Finland…. Taxes on Income and Capital, signed May 31, 2006
Finland31-May-06TETechnical Explanation of Protocol Amending Convention US and Finland…. Taxes on Income and Capital, signed May 31, 2006
France13-Jan-09TETechnical Explanation of Protocol Amending the Convention… US and France... Taxes on Income and Capital, Jan 13, 2009 
France13-Jan-09Protocol 2Protocol Amending the Convention… US and France... Taxes on Income and Capital, Jan 13, 2009 
France13-Jan-09MOUMOU regarding the Protocol Amending the Convention… US and France... Taxes on Income and Capital, Jan 13, 2009 
France12-Aug-04TETechnical Explanation of Protocol Amending the Convention… US and France... Taxes on Income and Capital, August 12, 2004
France12-Aug-04TETechnical Explanation of Protocol Amending the Convention… US and France... Taxes on Estates and Gifts, August 12, 2004
France12-Aug-04ProtocolProtocol Amending the Convention… US and France... Taxes on Income and Capital, August 12, 2004
France12-Aug-04ProtocolProtocol Amending the Convention… US and France... Taxes on Estates and Gifts, August 12, 2004
Germany22-Nov-06TE (Estate and Gift) Second Protocol.. Convention US and Germany… Taxation Estates and Gifts, November 22, 2006
Germany22-Nov-06Protocol 2 (E&G)Technical Explanation Second Protocol.. Convention US and Germany… Taxation Estates and Gifts, November 22, 2006
Germany1-Jun-06NoteJoint Declaration on Signing Protocol.. Convention US and Germany… Taxation Income, Cap Gains and Other, signed June 1, 2006
Germany1-Jun-06TETechnical Explanation Protocol.. Convention US and Germany… Taxation Income, Cap Gains and Other, signed June 1, 2006
Germany14-Dec-98Protocol (E&G)Technical Explanation Protocol.. Convention US and Germany… Taxation Estates and Gifts, December 14, 1998
Hungary4-Feb-10ConventionConvention between the IS and Hungary… Taxation of Income, February 4, 2010
Hungary4-Feb-10TETechnical Explanation of Convention between the US and Hungary… Taxation of Income, presented February 4, 2010
Hungary4-Feb-10NoteDiplomatic Note at the Signing of Convention between the US and Hungary… Taxation of Income, February 4, 2010
Iceland8-Jul-08TETechnical Explanation of Convention between the US and Iceland… Taxation of Income, July 8, 2008
Iceland22-Oct-07ConventionConvention and Protocol between the US and Iceland… Taxation of Income, Oct 22, 2007
Ireland28-Jul-97TETechnical Explanation of Protocol between the US and Ireland… Taxation of Income and Capital, July 28, 1997
Italy22-Oct-99TE Technical Explanation of the Convention between the US and Italy… Taxes on Income, Oct 22, 1999
Italy24-Aug-99ConventionConvention between US and Italy… Taxes on Income, signed August 24, 1999
Japan29-Oct-15TETechnical Explanation of 2nd Protocol Amending Convention US and Japan…  Taxes on Income, Oct 29, 2015
Japan24-Jan-13NotesNote from US to Japan Regarding the Protocol of 2013 (Second Protocol), Jan 24, 2013
Japan24-Jan-13ProtocolSecond Protocol Amending Convention US and Japan… with Respect to Taxes on Income signed Jan 24, 2013
Japan2-Jun-11AnnounceAnnouncement of Intent to Negotiate the Protocol of 2013, June 2, 2011
Japan6-Nov-04TE Technical Explanation… Convention US and Japan… with Respect to Taxes on Income and Cap Gains, Nov 6, 2003
Japan6-Nov-03ConventionConvention US and Japan… with Respect to Taxes on Income and Cap Gains, Nov 6, 2003
Japan6-Nov-03NotesUS Response to Japan Note on Convention…Double Taxation Signed Nov 6, 2003
Japan6-Nov-03ProtocolProtocol Amending Convention US and Japan… with Respect to Taxes on Income signed Nov 6, 2003
Latvia22-Nov-06ConventionConvention US and Latvia… with Respect to Taxes on Income, November 22, 2006
Latvia22-Nov-06TETechnical Explanation of the Convention US and Latvia… with Respect to Taxes on Income, November 22, 2006
Lithuania22-Nov-06TETechnical Explanation of the Convention US and Lithuania… with Respect to Taxes on Income, November 22, 2006
Lithuania22-Nov-06ConventionConvention US and Lithuania… with Respect to Taxes on Income, November 22, 2006
Luxembourg22-Jun-16StatementStatement Regarding the Treaty Negotiations between US and Luxemburg and Treatment of Certain Establishments, June 22, 2016
Luxembourg7-Jun-11TE ProtocolTechnical Explanation of the Protocol.. between the US and Luxembourg… Taxes on Income and Capital, June 7, 2011
Luxembourg20-May-09ProtocolProtocol to Amendment to the Convention between the US and Luxembourg… Taxes on Income and Capital, May 20, 2009
Luxembourg20-May-09NoteNotes on the Signing of the Amendment… US Luxembourg, May 20, 2009
Malta8-Aug-08TE Technical Explanation… Convention between US And Malta… Taxes on Income, signed August 8, 2008
Malta8-Aug-08ProtocolConvention between US And Malta… Taxes on Income, signed August 8, 2008
Mexico3-Mar-03TETechnical Explanation of the Second Protocol Amending the Convention… US and Mexico… Taxes on Income, March 3, 2003
Mexico26-Oct-02Protocol 2 Second Protocol Amending the Convention… US and Mexico… Taxes on Income, October 26, 2002
Netherlands8-Mar-04TETechnical Explanation… Protocol Amending the Convention US and Netherlands… Taxes on Income, March 8, 2004
Netherlands8-Mar-04ProtocolProtocol Amending the Convention US and Netherlands… Taxes on Income, March 8, 2004
Netherlands8-Mar-04NoteNotes regarding the Protocol… US and Netherlands, March 8, 2004
NewZealand1-Dec-08ProtocolProtocol Amending the Convention US and New Zealand… Taxes on Income, Signed Dec 1, 2008
NewZealand1-Dec-08TE ProtocolTechnical Explanation of Protocol Amending the Convention US and New Zealand… Taxes on Income, Signed Dec 1, 2008
OECD27-May-10TE ProtocolTechnical Explanation of Protocol Amending the Convention…Mutual Assistance Tax Matters (OECD) signed May 27, 2010
Poland13-Feb-13ConventionConvention between US And Poland… Taxes on Income, signed February 13, 2013
Poland13-Feb-13TETechnical Explanation of Convention between US And Poland… Taxes on Income, Convention signed February 13, 2013
Portugal6-Sep-94TE Convention and Protocol… US and Portugal… Taxes on Income, signed Sept 6, 1994
Portugal6-Sep-94TE Technical Explanation Convention and Protocol… US and Portugal… Taxes on Income, signed Sept 6, 1994
Slovenia21-Jun-99TETechnical Explanation of the Convention… US and Solvenia... Taxes on Income and Capital signed June 21, 1999
Slovenia21-Jun-99ConventionConvention US and Slovenia… Taxes on Income and Capital, signed June 21, 1999
South Africa17-Feb-97TETechnical Explanation of the Convention… US and South Africa… Taxes on Income and Capital Gains, Feb 17 1997
Spain19-Jun-14TE Technical Explanation of Protocol Amending the Convention... US and Spain...Taxes on Income, and its Protocol (signed February 22, 1990), June 19, 2014
Spain23-Jul-13NoteNote on the Protocol to the Convention between US and Spain... Relating to Income Taxation, July 23, 2013
Spain14-Jan-13ProtocolProtocol Amending the Convention... US and Spain...Taxes on Income, and its Protocol (signed February 22, 1990), Jan 14, 2013
Sri Lanka20-Sep-02TETechnical Explanation of Protocol Amending the Convention… US and SriLanka… Taxes on Income, September 20, 2002
Sri Lanka20-Sep-02ProtocolProtocol Amending the Convention… US and SriLanka… Taxes on Income, September 20, 2002
Sweden30-Sep-05TETechnical Explanation of Protocol Amending Convention US and Sweden… Taxes on Income,September 30, 2005
Sweden30-Sep-05ProtocolProtocol Amending Convention US and Sweden… Taxes on Income, September 30, 2005
Sweden30-Sep-05NoteNote on Protocol Amending Convention… US and Sweden Taxes on Income, September 30, 2005
Sweden30-Sep-05NoteNote of Receipt of Note,  Protocol Amending Convention… US and Sweden Taxes on Income, September 30, 2005
Switzerland23-Sep-09TETechnical Explanation of Protocol… US and Switzerland… Taxes on Income, September 23, 2009
Switzerland2-Oct-96TETechnical Explanation of Convention… US and Switzerland… Taxes on Income, October 2, 1996
Thailand26-Nov-96TETechnical Explanation US and Thailand… Taxes on Income, November 26, 1996
UK22-Jul-02TE Technical Explanation of Protocol Amending Convention US and UK… Taxes on Income and Capital Gains, July 22, 2002
UK19-Jul-02ProtocolProtocol Amending Convention US and UK… Taxes on Income and Capital Gains, July 19, 2002
UK24-Jul-01Convention Convention US and UK… Respect to Taxes on Income and Capital Gains, July 24, 2001
UK24-Jul-01NoteNotes on Convention US and UK… Respect to Taxes on Income and Capital Gains, July 24, 2001
Venezuela27-Oct-09TETechnical Explanation of Convention US and Venezuela… Respect to Taxes on Income and Capital, Oct 27, 2009 
Venezuela25-Jan-99ConventionConvention US and Venezuela… Respect to Taxes on Income and Capital, Jan 25, 1099 
Vietnam7-Jul-15AgreementAgreement US and Vietnam… Respect to Taxes on Income, July 7 2015

Former Model Agreements