Latest Treaty Updates: United States


Treaty Update: Vietnam - United States

7/3/2017

According to recent media reports, Vietnam will soon ratify its new DTA with the United States.


Treaty Update: United States - Argentina

12/10/2016

Speaking on September 26, US Treasury Secretary Jack Lew disclosed that the US and Argentina are to negotiate a comprehensive double taxation agreement.


Treaty Update: Ireland - United States

6/9/2016

In a August 25, 2016, consultation paper, the Irish Finance Department indicated that Ireland and the United States may amend their DTA.


Treaty Update: United States - Various

20/11/2015

Seven DTAs or DTA Protocols, with Switzerland, Luxembourg, Spain, Poland, Chile, Hungary, and Japan were forwarded to the US Senate, after their approval by the Committee on Foreign Relations on November 10, 2015.


Treaty Update: United States - Vietnam

17/7/2015

The United States and Vietnam signed a DTA on July 7, 2015.


Treaty Update: San Marino - United States

10/7/2015

San Marino and the United States are engaged in negotiations towards a DTA, the San Marino Government said on June 23, 2015.


Treaty Update: Mexico - United States

27/4/2015

According to preliminary media reports, the Protocol amending Mexico's DTA with the United States entered into force on April 16, 2015.


Treaty Update: United States - Isle of Man

30/7/2014

An amendment to the 2002 tax information exchange agreement between the Isle of Man and the United States entered into force on July 1, 2014.


Treaty Update: United States - Hong Kong

30/6/2014

The tax information exchange agreement between the United States and Hong Kong entered into force on June 20, 2014.


Treaty Update: United States - Switzerland

27/5/2014

A vote to expedite domestic ratification procedures in the US with respect to the DTA Protocol signed with Switzerland failed on May 22, 2014, as a result of a block by Senator Rand Paul in the US Senate.


Treaty Update: United States - Poland

27/5/2014

A DTA signed between the United States and Poland was forwarded to the United States's Senate as part of the nation's domestic ratification procedures on May 20, 2014.


Treaty Update: United States - Spain

12/5/2014

US President Barack Obama has forwarded the DTA Protocol signed with Spain to the nation's Senate for ratification. The pact would update the two nations' 1990 DTA.


Treaty Update: Hong Kong - United States

30/4/2014

Hong Kong on April 25, 2014, gazetted the tax information exchange agreement the territory signed with the US as part of the territory's ratification procedures.


Treaty Update: United States - Cayman Islands

9/4/2014

A new tax information exchange agreement between the Cayman Islands and the United States will enter into force on April 14, 2014.


Treaty Update: Hong Kong - United States

31/3/2014

Hong Kong and the United States signed a tax information exchange agreement on March 25, 2014.


Treaty Update: United States - Various

3/3/2014

The US Senate Committee on Foreign Relations held talks on February 26, 2014, on the DTA Protocols between the United States and Switzerland and Luxembourg, and DTAs with Hungary and Chile, as part of the nation's domestic ratification procedure.


Treaty Update: Mauritius - United States

15/1/2014

Mauritius and the United States signed a TIEA and an inter-governmental agreement on December 27, 2013.


Treaty Update: United States - Vietnam

18/11/2013

During a meeting on November 14, 2013, Vietnamese Prime Minister Nguyen Tan Dung called for negotiations towards a DTA with the United States to be concluded in earnest.


Treaty Update: Poland - United States

8/8/2013

Poland completed its domestic ratification procedures in respect of the DTA the nation signed with the United States on August 6, 2013.


Treaty Update: Colombia - United States

23/7/2013

Colombia on July 16, 2013, completed its domestic ratification procedures in respect of the TIEA the nation signed with the United States on March 30, 2001, publishing law no. 1666 in its Official Gazette.


Treaty Update: Poland - United States

25/6/2013

Poland's parliament on June 21, 2013, approved the DTA signed with the United States.


Treaty Update: United States - Brazil

6/6/2013

According to preliminary media reports, the TIEA between Brazil and the United States entered into force on May 16, 2013.


Treaty Update: United States - Brazil

20/3/2013

The tax information exchange agreement between Brazil and the United States entered into force on March 13, 2013.


Treaty Update: United States - Poland

15/2/2013

The United States and Poland signed a new DTA on February 13, 2013, to replace their existing 1974 Convention.


Treaty Update: Japan - United States

28/1/2013

The United States and Japan signed a DTA Protocol on January 24, 2013.


Treaty Update: Spain - United States

17/1/2013

Spain and the United States signed a Protocol to amend their DTA on January 14, 2013.


Treaty Update: Canada - United States

14/11/2012

The Canadian government announced on November 8, 2012, that it had begun negotiations with the United States towards a Protocol to their DTA to enhance the countries' capacity to exchange tax information.


Treaty Update: Isle of Man - United States

23/10/2012

The Isle of Man's Chief Minister, Allan Bell said on October 15, 2012, that the territory is to renegotiate its TIEA with the United States.


Treaty Update: United States - Belgium

30/8/2012

The US tax authority, the Internal Revenue Service, announced on August 20, 2012, that the United States and Belgium have agreed to expand the scope of their 2006 DTA to also include taxes imposed at municipal level in Belgium.


Treaty Update: Japan - United States

22/6/2012

The Japanese Ministry of Finance on June 15, 2012, announced that an agreement in principle has been reached with the United States on a draft protocol to their bilateral DTA.


Treaty Update: Spain - United States

13/6/2012

The Spanish government confirmed on June 4, 2012, that the United States and Spain initialled a Protocol on May 25, 2012, to revise the DTA between Spain and the US.


Treaty Update: Spain - United States

7/6/2012

The Spanish government has confirmed that on May 25, 2012, two years of negotiations towards a DTA Protocol with the United States, to amend their existing agreement, were concluded.


Treaty Update: United States - Chile

21/5/2012

On May 17, 2012, United States President Barack Obama forwarded the pending DTA signed between Chile and the United States on February 4, 2010, to the Senate as part of the ratification procedures necessary to bring the agreement into force.


Treaty Update: United States - Japan

8/6/2011

The first formal negotiations on altering the 2004 DTA took place between June 8-10. The intention is to bring the DTA into line with the current US and Japanese tax treaty policies.




Treaty Updates by Territory


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The United States Court of Federal Claims has turned down a claim from an Irish citizen that more than USD5m in US tax withheld on gambling winnings be refunded under the US-Ireland double tax avoidance agreement.

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US, Argentina Negotiating Comprehensive Double Tax Pact 29/9/2016
During his remarks at a September 26 meeting with Argentine Finance Minister Alfonso Prat-Gay in Buenos Aires, US Treasury Secretary Jack Lew disclosed that the two countries are to negotiate a comprehensive double taxation agreement, to include provisions for the exchange of tax information.

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IRS Finalizes Foreign Contractor Fee Regulations 19/8/2016
The Internal Revenue Service has issued final regulations on the two percent tax on payments made to foreign companies that receive US government contracts.

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OECD Backs US International Tax Reform Efforts 17/6/2016
The Organisation for Economic Co-operation and Development has, in its recent economic survey of the United States, welcomed steps taken by the Government to reform the country's international tax system.

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BEPS Takes Center Stage At US OECD Tax Conference 14/6/2016
Hundreds of policymakers, business executives, and senior tax officials met at the OECD International Tax Conference to discuss the recommendations proposed under the base erosion and profit shifting project and their impact on trade and investment.

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Update To US Model Tax Convention 18/2/2016
The US Treasury Department has issued a revised version of the US Model Income Tax Convention.

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DTA Approvals Sent For US Senate Vote 13/11/2015
Eight tax treaties and protocols were passed forward for a ratification vote by the full US Senate at a business hearing of the Committee on Foreign Relations on November 10.

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US Administration Pushes For Swiss DTA Update Ratification 2/11/2015
Robert Stack, US Treasury Deputy Assistant Secretary (International Tax Affairs), initiated a further push for ratification of the pending protocol to the US tax treaty with Switzerland at a hearing of the Senate Committee on Foreign Relations on October 29.

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IRS Updates Guidance On US-Canada DTA 14/10/2015
The Internal Revenue Service has released a revised October 2015 version of its Publication 597, which provides information on the United States-Canada double taxation agreement.

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US Signs Competent Authority Agreements With UK, Australia 25/9/2015
The Internal Revenue Service has entered into landmark Competent Authority Agreements with authorities in Australia and the United Kingdom to support the implementation of the Foreign Account Tax Compliance Act.

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Philippines, US Sign FATCA Agreement 14/7/2015
On July 13, 2015, Philippines Finance Secretary Cesar Purisima and the US Ambassador to the Philippines, Philip Goldberg, signed an inter-governmental agreement to facilitate compliance with the US Foreign Account Tax Compliance Act.

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US Model Tax Convention Changes To Tackle Inversions 25/5/2015
On May 20, 2015, the US Department of the Treasury released for public comment draft updates to the US Model Income Tax Convention, including provisions to deny treaty benefits to companies that change their tax residence via inversion transactions.

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US Business Groups Add To Calls For DTA Approvals 24/2/2015
In a February 20 letter to US Senate Majority Leader Mitch McConnell, the National Foreign Trade Council and other leading business organizations urged action on pending bilateral double taxation agreements and protocols.

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US Accountants Call For DTA Approvals 11/2/2015
In a recent letter to the Committee on Foreign Relations, the American Institute of Certified Public Accountants requested that the US Senate urgently approve all pending bilateral double taxation agreements and protocols.

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US Business Urges DTA Ratifications 13/6/2014
The National Foreign Trade Council has joined with other leading business organizations in sending a letter to every United States Senator calling for expeditious action on the bilateral double taxation agreements and protocols currently pending before the Senate.

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SARS Disclosure Rule Surpasses FATCA Needs 8/4/2014
The South Africa Revenue Service has proposed new disclosure requirements for South African financial institutions, to simplify compliance with the United States's Foreign Account Tax Compliance Act and also expand the nation's access to information relevant to its own domestic tax investigations.

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Finland, Chile Sign US FATCA Pacts 12/3/2014
On March 5, 2014, the United States signed intergovernmental agreements with Finland and Chile to implement the Foreign Account Tax Compliance Act, bringing the total of such agreements that have been signed to 24.

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Netherlands, Canada Tax Deal Benefits Funds And Investors 21/11/2013
Dutch Financial State Secretary Frans Weekers has concluded a new tax treaty with Canada, aimed at providing greater security for both funds and investors, via the revised tax treatment of so-called closed FGR funds, a Dutch investment vehicle.

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G20 Forging Ahead With Anti-Avoidance Action 9/9/2013
The G20 group of nations has endorsed plans to make the automatic exchange of tax information the global standard, and agreed to steps for cracking down on base erosion and profit shifting.

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Singapore Consults On Exchange of Information Changes 22/7/2013
Singapore's Ministry of Finance has launched a public consultation on proposed amendments in the draft Income Tax (Amendment) Bill 2013 relating to recent changes made to the city's Exchange of Information regime.

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Swiss Parliament Backs US Tax Resolution Bill 18/6/2013
The Swiss Council of States has adopted the Federal Council's bill creating a legal basis for resolving the Confederation's tax dispute with the US.

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India Comments On Income Tax Overseas Units 30/4/2013
The Indian Minister of State for Finance has offered an update on the work of Income Tax Overseas Units, set up as part of a broader effort to unearth so-called "black money."

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US Treasury Issues 2012 IRS APA Report 28/3/2013
As required by law, the United States Treasury Department has issued its annual report describing the experience, structure and activities of the Advance Pricing Agreement Program operated by the Internal Revenue Service during the 2012 calendar year.

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Isle Of Man Confident Of UK FATCA Decision 20/3/2013
The Chief Minister of the Isle of Man, Allan Bell has welcomed the Guernsey Government's decision to soon follow the Isle of Man's lead on the adoption of an automatic information sharing agreement with the United Kingdom to support Britain's efforts to develop a framework equivalent to the United States' Foreign Account Tax Compliance Act.

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US, Poland Sign Revised DTA 14/2/2013
On February 13, 2013, in a ceremony held at the Polish Ministry of Finance in Warsaw, the United States Ambassador, Stephen Mull, and Polandís Deputy Finance Minister, Maciej Grabowski, signed a revised double taxation agreement between their two countries.

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