Tax Treaties
Please note that these treaties reflect information for the
2008 tax year. We will post our abbreviated versions of the tax treaties
reflecting recent changes after April 15.
A new treaty with Bulgaria, a treaty with Iceland
replacing a prior treaty, and a new protocol (i.e., amendment) of the
treaty with Canada entered into force on December 15, 2008.
The tax treaties with Canada and Iceland currently posted
are effective through December 31, 2008 and, therefore, you can use them
for 2008 tax returns.
If you need to refer to the new treaties with Bulgaria and
Iceland and the protocol amending the treaty with Canada for 2009 matters,
visit the U.S.
Treasury website.
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Since 1995 Windstar Technologies’ International Tax Navigator® has
helped organizations meet IRS immigration and tax compliance rules and regulations. As
part of the effort, the company has developed annotated tax treaties that
make it easier for clients to understand the differences and similarities
in applying the treaties.
Windstar is posting these tax treaties for informational use. Please note that these treaties include only the treaty articles relevant to non-U.S. citizens who are performing services in the United States and do not include all of the treaty articles.
The treaties are organized for ease of use:
- Treaty articles are presented in the same order for all treaties
- Headings are applied consistently
- Whenever a treaty does not include a particular article, it is noted
- The term "Contracting State" is followed by the country name in brackets
- Paragraphs from Protocols that add to or modify an article are noted after the article
- Some comments from the U.S. Treasury Explanation are noted following the articles
Tax
Treaty Benefits for Foreign Nationals Performing U.S. Services is
now available from Windstar Publishing, Inc.
You may obtain complete copies of the U.S. income tax treaties on the IRS website and on the U.S. Department of Treasury website.
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