US tax treaty update

January 2012

Overview

Last year ended without final Senate action on two US tax treaty protocols, with Switzerland and Luxembourg, and a new treaty with Hungary, all approved by the Senate Foreign Relations Committee. Thus there were no new US treaties or protocols entered into force in 2011. As we begin 2012, these three pacts, as well as a new income tax treaty with Chile, await final ratification. In addition, there continue to be considerable developments in terms of US tax treaty policy, and trends to monitor.

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Tim Anson
ITS Co-leader
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Michael Urse
ITS Leader
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