Income Tax Treaties, Agreements, and MLI

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

Manal Corwin

Manal Corwin

Principal in Charge, Washington National Tax, KPMG US

+1 202-533-3127
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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, a montly article by KPMG Tax professionals published in Tax Management International Journal, catalogues the current status of U.S. tax treaties and international tax agreements, including:

  • 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.
Current Status of U.S. Tax Treaties and International Tax Agreements
November 8, 2019 | This article catalogs the current status of U.S. tax treaties and international tax agreements as of October 25, 2019.


 

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.

 


OECD's Multilateral Instrument

BEPS Action 15 - MLI: Country Implementation Summary
Overview of countries that intend to sign on, or have already signed on the OECD's BEPS Action 15 Multilateral Instrument, as of November 26, 2019