Information to assist multinationals apply income tax treaties to cross-border activities and transactions
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)
January 8, 2024 | This article catalogs the current status of U.S. tax treaties and international tax agreements.
This article covers: Income tax treaties, Estate/gift tax treaties, Tax information exchange agreements (TIEAs), FATCA intergovernmental agreements (FATCA IGAs), Reciprocal shipping/aviation agreements, and Social security totalization agreements.
Download PDFThe 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.
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