Appendix C: U.S. Bilateral Income Tax Treaties

As of the date of this book's publication, income tax treaties are in force between the United States and the following countries:

Armenia

Australia

Austria

Azerbaijan

Bangladesh

Barbados

Belarus

Belgium

Bulgaria

Canada

China

Cyprus

Czech Republic

Denmark

Egypt

Estonia

Finland

France

Georgia

Germany

Greece

Hungary

Iceland

India

Indonesia

Ireland

Israel

Italy

Jamaica

Japan

Kazakhstan

Korea

Kyrgyzstan

Latvia

Lithuania

Luxembourg

Malta

Mexico

Moldova

Morocco

Netherlands

New Zealand

Norway

Pakistan

Philippines

Poland

Portugal

Romania

Russia

Slovak Republic

Slovenia

South Africa

Spain

Sri Lanka

Sweden

Switzerland

Tajikistan

Thailand

Trinidad and Tobago

Tunisia

Turkey

Turkmenistan

Ukraine

United Kingdom

Uzbekistan

Venezuela

The full text of each of these treaties is available on the IRS website at www.irs.gov/businesses/international/article/0,,id=96739,00.html.

Certain features of these treaties are summarized in IRS Publication 901, available at www.irs.gov/app/picklist/list/formsPublications.html?value=Treaties&criteria=title&submitSearch=Find.