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
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.
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. |
