The U.S. has entered into income tax treaties with 61 countries (See the three notes at the bottom of this page.). The main purpose of an income tax treaty is to avoid double taxation of persons or transactions by designating which of the two countries will be permitted to impose its tax when their respective tax laws conflict. Most income tax treaties also address other topics, such as lowering the rate at which tax on investment income might otherwise be imposed, raising the threshold of business activity within a country before tax will be imposed on business profits, and exchanging information between the tax authorities of the two relevant countries.

Below is a list of the countries with which the U.S. maintains income tax treaties:

Armenia	Aruba	Australia	Austria
Azerbaijan	Barbados	Belarus	Belgium
Bermuda	Canada	Cyprus	Czech Republic
Denmark	Egypt	Finland	France
Georgia	Germany	Greece	Hungary
Iceland	India	Indonesia	Ireland
Israel	Italy	Jamaica	Japan
Kazakstan	Korea	Kyrgyzstan	Luxembourg
Malta	Mexico	Moldova	Morocco
Netherlands	Netherlands Antilles	New Zealand	Norway
Pakistan	PRC (China)	Philippines	Poland
Portugal	Romania	Russia	Slovakia
South Africa	Spain	Sweden	Switzerland
Tajikistan	Thailand	Trinidad & Tobago	Turkey
Turkmenistan	Tunisia	Ukraine	United Kingdom
Uzbekistan

1. The treaty signed by the U.S. and the U.S.S.R. on June 20, 1973 applies to the following countries, all of which were formerly republics within the U.S.S.R.: Armenia, Azerbajian, Belarus, Georgia, Kazakhstan, Kyrgzstan, Tajikistan, Turkmenistan, Ukraine and Uzbekistan.
   
2. Both the treaty between the U.S. and Aruba and that between the U.S. and the Netherlands Antilles were terminated effective January 1, 1998, except for Article VIII (pertaining to interest). A protocol, effective December 30, 1996, restricts the exception to certain types of interest.
   
3. The treaty between the U.S. and the Ukraine remains pending in the U.S. Senate. Therefore, it is not currently effective.

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