Income Tax Treaties, Agreements, and MLI

Information to assist multinationals apply income tax treaties to cross-border activities and transactions

Jason Connery

Jason Connery

Principal, Tax, KPMG US

+1 202-533-6370

Seth Green

Seth Green

Principal, Co-lead International Tax, Washington National Tax, KPMG US

+1 202-533-3022

Kimberly Majure

Kimberly Majure

Principal, International Tax & Legal Operations Transformation Services, KPMG US

+1 202-533-5270

News and updates from KPMG LLP (KPMG) on U.S. income tax treaties and the Organisation for Economic Co-operation and Development's (OECD's) Multilateral Instrument (MLI)

U.S. Tax Treaties

Current Status of U.S. Tax Treaties and International Tax Agreements
February 3, 2023 | This article catalogs the current status of U.S. tax treaties and international tax agreements as of January 27, 2023. | Tax Management International Journal

This article covers:

  • Income tax treaties
  • Estate/gift tax treaties
  • Tax information exchange agreements (TIEAs)
  • FATCA intergovernmental agreements (FATCA IGAs)
  • Reciprocal shipping/aviaiton agreements
  • Social secuirty totalization agreements.
Business colleagues using laptop in office with world map on wall

U.S. Income Tax Treaties – Eligibility for Treaty Benefits

The following articles by KPMG Tax professionals were published by Tax Analysts in Tax News International. The articles provide flowcharts to assist practitioners in determining a company's eligibility for treaty benefits under the limitation on benefits provisions of the specific U.S. income tax treaties and, where applicable, in determining eligibility for a 0 percent withholding tax rate on cross-border intercompany dividend payments to the company.

Australia - U.S. Belgium - U.S. Denmark - U.S. Finland - U.S.
France - U.S. Ireland - U.S. Japan - U.S. Mexico - U.S.
New Zealand - U.S. Spain - U.S. Sweden - U.S. Switzerland - U.S.

BEPS Action 15 – MLI to Modify Bilateral Treaties