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US Tax Treaty Developments
The US tax treaty developments newsalert series covers developments related to the interpretation and application of US income tax treaties, including international developments that may impact US tax treaty interpretation or policy.
February 2013
- New US-Poland treaty incorporates modern limitation on benefits article
- US and Norwegian tax authorities address treaty eligibility for fiscally transparent entities
January 2013
- US-Japan protocol exempts interest from source State taxation and reduces ownership for exemption from tax on certain dividends to 50%
- New protocol to US-Spain treaty signals possible changes in US policy on limitation on benefits
July 2012
June 2012
- Agreement reached on revisions to US income tax treaties with Japan and Spain; additional update on other US income tax treaties
- US-Netherlands competent authority agreement allows treaty benefits for Dutch residents receiving US source dividends and interest through an LFMA
May 2012
- Chilean Treaty sent to US Senate for ratification
- US-German Competent Authority Agreement addresses characterization of foreign pension fund
January 2012
Contacts
- Tim Anson
- International tax services co-leader
- Tel: +1 (202) 414 1664
- Michael Urse
- International tax services co-leader
- Tel: +1 (216) 875 3358
- Email ITS
