United States

About Income Tax Treaties and Agreements, Model Treaties, MLI

News and updates from KPMG LLP (KPMG) on U.S. income tax treaties and the Organisation for Economic Co-operation and Development's (OECD's) multilateral instrument (MLI) to assist multinationals apply income tax treaties to cross-border activities and transactions

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OECD's Multilateral Instrument

MLI BEPS Action 15
MLI BEPS Webcast

KPMG International Webcast Replay | June 13, 2017 | Done Deal? The Signing of the MLI

Manal Corwin and Jesse Eggert Discuss MLI Signing

U.S. Tax Treaties

This montly article by KPMG Tax professionals catalogues the current status of U.S. tax treaties and international tax agreements, including:

  • Income tax treaties
  • Estate/gift tax treaties
  • Tax information exchange agreements (TIEAs)
  • FATCA intergovernmental agreements (FATCA IGAs)
  • Reciprocal shipping/aviaiton agreements
  • Social secuirty totalization agreements.

 

Current Status of U.S. Tax Treaties and Agreements
Current Status of U.S. Tax Treaties and International Tax Agreements
Updated through October 25, 2107 | November 10, 2017, Tax Management International Journal
Eligibility for Treaty Benefits

U.S. Income Tax Treaties - Eligibility for Treaty Benefits

The following articles by KPMG Tax professionals were published by Tax Analysts in Tax News International. The articles provide flowcharts to assist practitioners in determining a company's eligibility for treaty benefits under the limitation on benefits provisions of the specific U.S. income tax treaties and, where applicable, in determining eligibility for a 0 percent withholding tax rate on cross-border intercompany divident payments to the company. (* Based on treaty protocol.)

Contacts:
Contact Manal Corwin
Manal Corwin

Principal in Charge, International Tax, KPMG LLP
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Contact Jesse Eggert
Jesse Eggert

Principal, International Tax, Washington National Tax, KPMG LLP
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Contact Michael Plowgian
Michael Plowgian

Principal, International Tax, Washington National Tax, KPMG LLP
Email      View Bio

Contact Jason R. Connery
Jason R. Connery

Principal, International Tax, Washington National Tax, KPMG LLP
Email      View Bio

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