Tax Treaties

The United States has entered into tax treaties with foreign countries for over 70 years. These treaties are designed to encourage the flow of cross-border investment and economic activity.  They provide a way to resolve taxation disputes between countries, help authorities enforce tax laws, and reduce barriers to foreign direct investment, such as double taxation and high withholding tax rates. 

OFII supports the expansion of the U.S. tax treaty network.  Tax treaties with Spain, SwitzerlandHungary, and Luxembourg, among others, are currently awaiting Senate approval.  

Resources

Coalition Letter to Senator McConnell regarding Pending Tax Treaties, January 2016

OFII Comment Letter to Treasury Department on the revised U.S. Model Tax Convention, September 2015

Coalition Letter to Senator Corker regarding Pending Tax Treaties, June 2015

OFII Comment Letter to Senate Finance Committee Tax Reform Working Group, April 2015

Coalition Letter to Senator Menendez regarding Pending Tax Treaties, June 2014

OFII President & CEO McLernon Testifies Before Senate Foreign Relations Committee, February 2014

Coalition Letter to Senator Corker regarding Pending Tax Treaties, July 2013

Background on Tax Treaties

Countries with Tax Treaties with the United States

Chart of U.S. Withholding Tax Rates

 

Related

Tax Treaty Override