Tax Treaties with the United States

The following countries currently have tax treaties with the United States.  Please refer to IRS 515 Publication for the latest information.

* The U.S - U.S.S.R. income tax treaty applies to countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.  The treaty will stay in effect until new treaties are negotiated and ratified with these individual countries.

Source:  Publication 901, “U.S. Tax Treaties”, Rev. June 2007.