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

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

May 10, 2019 | This article catalogs the current status of U.S. tax treaties and international tax agreements as of April 26, 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.

* Based on treaty protocol.