| Austria |
U.S. - Austria: Tax Treatment of Certain Scholarships. March 1, 2005 (PDF)
U.S. - Austria : Taxing Deferred Payments to U.S. Citizens Residing in Austria. August 27, 2003 (PDF) |
| Belgium |
Announcement Concerning Mutual Agreement Procedure Arbitration under the Recent Income Tax Treaty Between the United States and Belgium
Memorandum of Understanding Between the U.S. and Belgium-2009
Arbitration Board Guidelines-2009
US-Belgium Limitation on Benefits - Equivalent Beneficiary. October 15, 2009 (PDF)
US-Belgium Agreement identifying Pensions for Treaty benefits. April 9, 2010 (PDF)
US-Belgium Tax Treatment of Fellowships. July 14, 2010 (PDF)
U.S.-Belgium Agreement Regarding Taxes Imposed by Belgian Municipalities- May 2011 (PDF)
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| Canada |
Memorandum of Understanding Between the Competent Authorities of Canada and The United States of America (PDF)
Arbitration Board Operating Guidelines (PDF)
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| China |
US - China MAP agreement Treaty Article 19-Professors and Teachers. November 24, 2010 (PDF) |
| Germany |
Arbitration Board Operating Guidelines
Memorandum of Understanding between the U.S. and Germany
US-Germany Agreement on Pensions - signed March 19, 2012 (PDF)
U.S. - Germany Mutual Agreement Regarding Taxation of Certain Consular Employees October 1, 2009 (PDF)
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| India |
U.S. - India: Memorandum Of Understanding Regarding Deferment Of Assessment And/Or Suspension Of Collection Of Taxes During Mutual Agreement Procedure. September 25, 2002 (PDF) |
| Ireland |
U.S. - Ireland: Competent Authority Agreement regarding the income received by Irish unit holders in a Common Contractual Fund - February 9, 2006. (PDF) |
| Japan |
U.S. - Japan: Guidance regarding the Commencement of Application of the new Tax Convention between the United States and Japan. June 23, 2004 (PDF)
U.S. - Japan: The Competent Authorities of the United States and Japan Agree to the following Guidelines concerning the meaning of the term Investment Bank. December 27, 2005 (PDF)
U.S. - Japan: Memorandum of Understanding - First Publication Concerning Notification of Self-Certification of U.S. and Japanese Resident Investment Banks. March 3, 2006 (PDF)
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| Luxembourg |
U.S. – Luxembourg: Interpretation of Tax Treaty’s Transition Rules. November 09, 2001 (PDF) |
| Mexico |
U.S. - Mexico: Mutual Agreement Regarding Eligibility of Fiscally Transparent Entities to Benefits. August 26, 2005 (PDF)
U.S. - Mexico: Mutual Agreement Regarding Eligibility of Fiscally Transparent Entities to Benefits. December 22, 2005 (PDF)
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| Netherlands |
U.S. - Netherlands Agreement Regarding Dutch Limited Funds for Mutual Account - May 21, 2012 (PDF)
U.S. - Netherlands: Updated Agreement Identifying Pensions for Treaty Benefits August 13, 2007 (PDF)
U.S. - Netherlands: Administrative Arrangements for Mutual Agreement Procedure. October 7, 2003 (PDF)
U.S. - Netherlands: Pensions Investing Through Hybrid entities. March 21, 2003 (PDF)
U.S. - Netherlands - Pensions Agreement modified to eliminate Dutch "Qualification" Certification. March 30, 2010 (PDF)
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| New Zealand |
U.S. - New Zealand: Mutual Agreement Regarding Treatment of Income Derived Through Certain Fiscally Transparent Entities. February 10, 2005 (PDF) |
| Norway |
U.S. - Norway - Source of Remuneration for Government Services and Social Security Payments - December 2012 (PDF) |
| Spain |
U.S.- Spain Agreement Regarding Eligibility of Benefits to Fiscally Transparent Entities. February 15, 2006 (PDF) |
| Switzerland |
U.S. - Swiss: Pension Plans for Tax Treaty Benefits. December 10, 2004 (PDF)
US - Swiss: Guidance on Treaty Benefits. August 22, 2003 (PDF)
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| United Kingdom |
U.S. - U.K. agreement defining the term "First Notification" under Treaty Article 26(1) - September 12, 2007 (PDF)
U.S. - U.K. Agreement Regarding Dual Consolidated Loss Rules. October 6, 2006 (PDF)
U.S. - U.K.: Agreement Identifies U.K. Pension Arrangements for Tax Treaty Benefits. April 13, 2005 (PDF)
U.S. - U.K.: New Administrative Arrangements for Mutual Agreement Procedure. November 13, 2000 (PDF)
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