Research guides

Federal Taxation

Tax Treaties

Tax treaties and conventions are agreements entered into by countries to eliminate or reduce double taxation for taxpayers. They are published in the Internal Revenue Bulletin. For where to find the Internal Revenue Bulletin, see the Internal Revenue Bulletin page of this guide.

Other sources also publish tax treaties. A selection of these is listed below.

Online

Publication 901 Internal Revenue Service
"This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country. This publication is for quick reference only."

Tax Treaty Tables Internal Revenue Service
"These treaty tables provide a summary of many types of income that may be exempt or subject to a reduced rate of tax."

Treaties and TIEAs Treasury Department
"Recently signed" treaties. Coverage from Sept. 1996 - present. Treaty and TIEA documents are posted on this site upon signature and prior to ratification and entry into force.

United States Income Tax Treaties - A to Z Internal Revenue Service
Links to PDF documents of income tax treaties between the U.S. and over 60 foreign countries.

Member Databases

TIAS Agreements
Available on HeinOnline. Coverage 1982 - present. Once in HeinOnline, select U.S. Treaties and Agreements Library > Treaty Publications > TIAS Agreements.

U.S. Treaties and Other International Agreements (UST)
Available on HeinOnline. Coverage from Vol. 1 (1950) - vol. 35 (1984). Once in HeinOnline, select U.S. Treaties and Agreements Library > Treaty Publications > U.S. Treaties and Other International Agreements.

U.S. International Taxation and Tax Treaties
Also known as Rhoads & Langer. Available on the LexisNexis Digital Library.

Research Tip

The U.S. Treaties and Agreements Library on HeinOnline includes other treaty collections that may be useful, including International Legal Materials, KAV Agreements, and Senate Treaty Documents.

Lexis & Westlaw

Tax Analysts Worldwide Tax Treaties (Lexis)
Librarians at Jenkins can search for a fee. Please contact Research Services at 215.574.1505 or research@jenkinslaw.org for more information.
Coverage begins with 1906. Includes comprehensive treaties concerning taxes on income and capital, estate and gift tax treaties, limited tax agreements concerning transportation and information exchange, U.S. and Canadian social security totalization agreements and more. Terminated, pending, and unperfected treaties are included in the collection.The official English text (or an English translation) is provided for everytreaty, and non-English texts of many treaties are available for reference.

Tax Treaties and Conventions (Westlaw)
Librarians at Jenkins can search for a fee. Please contact Research Services at 215.574.1505 or research@jenkinslaw.org for more information.
Coverage begins with 1844. Includes tax agreements between the United States and foreign governments that are published in the Internal Revenue Bulletin (IRB). Coverage from the IRB begins with 1955. The tax treaties from U.S. Treaties and Other International Agreements (USTREATIES) database are included, which begins coverage in 1844.

Print

Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (A-C) Tax Management Inc.
Also available on the library's Bloomberg Law computers.

Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (D-G) Tax Management Inc.
Also available on the library's Bloomberg Law computers.

Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (H-K) Tax Management Inc.
Also available on the library's Bloomberg Law computers.

Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (L-N) Tax Management Inc.
​​​​​​​Also available on the library's Bloomberg Law computers.

Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (O-Z) Tax Management Inc.
​​​​​​​Also available on the library's Bloomberg Law computers.

U.S. Income Tax Treaties: Benefits Provided by a Country to Its Own Residents and Citizens Tax Management Inc.
​​​​​​​Also available on the library's Bloomberg Law computers.

U.S. Income Tax Treaties: Income Not Attributable to a Permanent Establishment Tax Management Inc.
​​​​​​​Also available on the library's Bloomberg Law computers.

U.S. Income Tax Treaties: The Limitation on Benefits Article Tax Management Inc.
​​​​​​​Also available on the library's Bloomberg Law computers.

U.S. Income Tax Treaties: Provisions Relating Only to Individuals Tax Management Inc.
​​​​​​​Also available on the library's Bloomberg Law computers.

U.S. Income Tax Treaties: U.S. Competent Authority Functions and Procedures Tax Management Inc.
​​​​​​​Also available on the library's Bloomberg Law computers.