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Tax Law: Treaties

Treaties

Tax treaties exist between many countries to prevent double taxation (the taxation of the same income multiple times).

Internal Revenue Bulletin
This is often where tax treaties are first printed. It includes Executive Reports and Treasury Department technical explanations prepared for the Senate.
Federal Tax Coordinator 2d (RIA)
Includes the full text of code sections, statutes, cases, and rulings.
U.S. Tax Treaties in Force (RIA)
Bloomberg Law International Tax Page
See the Treaty Finder and Treaties headings.

Tax Treaties
Call Number: Law Library Tax Room KF6306 .C62 V1

Contains the full text of model treaties and U.S. treaties with foreign countries involving income and estate taxes.

Updating Treaties

Treaties in Force (U.S. Dept. of State)
Lists treaties and international agreements to which the U.S. is a party during the current year. Updated annually.
Treaties in Force
Older editions also available in print at Law Library Government Documents S 9.14:
Current index for U.S. treaties in force as of January 1 of the year of issue.
Treaties Pending in the Senate (U.S. Senate)
Use this to update the annual Treaties in Force publication.

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