Obtaining Copies
of Tax Treaties(p28)

Table 6-1 lists those countries with which the United States has income tax treaties. This table is updated through October 31, 2012.

You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. You can obtain the text of most U.S. treaties at IRS.gov. You also can request the text of treaties from the Department of Treasury at the following address.

Department of Treasury
Office of Business and Public Liaison
Rm. 3411
1500 Pennsylvania Avenue, NW
Washington, DC 20220

If you have questions about a treaty and you are in the United States, Puerto Rico, or the U.S. Virgin Islands, you can call the IRS at 1-800-829-1040.

Country	Official Text Symbol1	General Effective Date	Citation	Applicable 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 8151	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, South	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
Malta	TIAS	Jan. 1, 2011
Mexico	TIAS	Jan. 1,1994
Protocol	TIAS	Jan. 1, 2004

Country	Official Text Symbol1	General Effective Date	Citation	Applicable Treasury Explanations or Treasury Decision (T.D.)
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
Protocol	TIAS	Jan. 1, 2011
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
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.