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Table 3. List of Tax Treaties (Updated through December 31, 2009)

CountryOfficial Text
Symbol1
General
Effective Date
CitationApplicable Treasury Explanations
or Treasury Decision (T.D.)
Australia TIAS 10773 Dec. 1, 1983 1986-2 C.B. 220 1986-2 C.B. 246
  Protocol TIAS Jan. 1, 2004  
Austria TIAS Jan. 1, 1999  
Bangladesh TIAS Jan. 1, 2007  
Barbados TIAS 11090 Jan. 1, 1984 1991-2 C.B. 436 1991-2 C.B. 466
  Protocol TIAS Jan. 1, 2005  
Belgium TIAS Jan. 1, 2008  
Bulgaria TIAS Jan. 1, 2009  
Canada2  TIAS 11087 Jan. 1, 1985 1986-2 C.B. 258 1987-2 C.B. 298
  Protocol TIAS Jan. 1, 2009  
China, People's Republic of TIAS 12065 Jan. 1, 1987 1988-1 C.B. 414 1988-1 C.B. 447
Commonwealth of Independent States3  TIAS 8225 Jan. 1, 1976 1976-2 C.B. 463 1976-2 C.B. 475
Cyprus TIAS 10965 Jan. 1, 1986 1989-2 C.B. 280 1989-2 C.B. 314
Czech Republic TIAS Jan. 1, 1993  
Denmark TIAS Jan. 1, 2001  
  Protocol TIAS Jan. 1, 2008  
Egypt TIAS 10149 Jan. 1, 1982 1982-1 C.B. 219 1982-1 C.B. 243
Estonia TIAS Jan. 1, 2000  
Finland TIAS 12101 Jan. 1, 1991  
  Protocol TIAS Jan. 1, 2008  
France TIAS Jan. 1, 1996  
  Protocol TIAS Jan. 1, 2009  
Germany TIAS Jan. 1, 1990  
  Protocol TIAS Jan. 1, 2008  
Greece TIAS 2902 Jan. 1, 1953 1958-2 C.B. 1054 T.D. 6109, 1954-2 C.B. 638
Hungary TIAS 9560 Jan. 1, 1980 1980-1 C.B. 333 1980-1 C.B. 354
Iceland TIAS Jan. 1, 2009  
India TIAS Jan. 1, 1991  
Indonesia TIAS 11593 Jan. 1, 1990  
Ireland TIAS Jan. 1, 1998  
Israel TIAS Jan. 1, 1995  
Italy TIAS Jan. 1, 2010  
Jamaica TIAS 10207 Jan. 1, 1982 1982-1 C.B. 257 1982-1 C.B. 291
Japan TIAS Jan. 1, 2005
Kazakhstan TIAS Jan. 1, 1996  
Korea, Republic of TIAS 9506 Jan. 1, 1980 1979-2 C.B. 435 1979-2 C.B. 458
Latvia TIAS Jan. 1, 2000  
Lithuania TIAS Jan. 1, 2000  
Luxembourg TIAS Jan. 1, 2001  
Mexico TIAS Jan. 1,1994  
  Protocol TIAS Jan. 1, 2004  
Morocco TIAS 10195 Jan. 1, 1981 1982-2 C.B. 405 1982-2 C.B. 427
Netherlands TIAS Jan. 1, 1994  
  Protocol TIAS Jan. 1, 2005  
New Zealand TIAS 10772 Nov. 2, 1983 1990-2 C.B. 274 1990-2 C.B. 303
Norway TIAS 7474 Jan. 1, 1971 1973-1 C.B. 669 1973-1 C.B. 693
  Protocol TIAS 10205 Jan. 1, 1982 1982-2 C.B. 440 1982-2 C.B. 454
Pakistan TIAS 4232 Jan. 1, 1959 1960-2 C.B. 646 T.D. 6431, 1960-1 C.B. 755

Table 3. (continued)

CountryOfficial Text
Symbol1
General
Effective Date
CitationApplicable Treasury Explanations
or Treasury Decision (T.D.)
Philippines TIAS 10417 Jan. 1, 1983 1984-2 C.B. 384 1984-2 C.B. 412
Poland TIAS 8486 Jan. 1, 1974 1977-1 C.B. 416 1977-1 C.B. 427
Portugal TIAS Jan. 1, 1996  
Romania TIAS 8228 Jan. 1, 1974 1976-2 C.B. 492 1976-2 C.B. 504
Russia TIAS Jan. 1, 1994  
Slovak Republic TIAS Jan. 1, 1993  
Slovenia TIAS Jan. 1, 2002  
South Africa TIAS Jan. 1, 1998  
Spain TIAS Jan. 1, 1991  
Sri Lanka TIAS Jan. 1, 2004  
Sweden TIAS Jan. 1, 1996  
 Protocol TIAS Jan. 1, 2007  
Switzerland TIAS Jan. 1, 1998  
Thailand TIAS Jan. 1, 1998  
Trinidad and Tobago TIAS 7047 Jan. 1, 1970 1971-2 C.B. 479 
Tunisia TIAS Jan. 1, 1990  
Turkey TIAS Jan. 1, 1998  
Ukraine TIAS Jan. 1, 2001  
United Kingdom TIAS Jan. 1, 2004  
Venezuela TIAS Jan. 1, 2000  
 1 (TIAS) — Treaties and Other International Act Series.
 2 Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty.
3 The U.S.-U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.