Income Tax Treaties, Agreements, and MLI

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

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

This article catalogs the current status of U.S. tax treaties and international tax agreements as of December 27, 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.