Income Tax Treaties and Exchange of Information

Internal Revenue Code

Treasury Regulations

Treaty Provisions

IRS-provided income tax treaties to which the U.S. is a party

OECD Model Tax Convention On Income And On Capital (as of 29 April 2000)

Selected income tax treaties to which the United States is a party

Court Decisions

 
National Westminster Bank, PLC v. United States, 58 Fed. Cl. 491 (2003) (U.S.-U.K. treaty does not allow attribution of capital to U.S. branch) ("Natwest II")
 
Square D Co. v. Commissioner, 118 T.C. 299 (2002) (Treas. Reg. section 1.267(a)-3 does not violate non-discrimination provision of U.S.-France treaty)
 
American Air Liquide, Inc. v. Commissioner, 116 T.C. 23 (2001) (denial of look-through treatment for royalties received from foreign parent not discriminatory), aff'd, unpublished opinion 01-70627 (9th Cir. 2002) (look-through regulations, which were enacted after treaty provision, controlled under "later in time" rule)
 
Lidas, Inc. v. United States, 238 F.3d 1076 (9th Cir. 2001), aff'g 99-1 U.S. Tax Cas. (CCH) ¶ 50309 (C.D. Cal. 1999), cert. denied, 533 U.S. 903 (enforcement of third-party summons under art. 27 (Exchange of Information) of U.S.-France treaty)
 
National Westminster Bank, PLC v. United States, 44 Fed. Cl. 120 (1999), interlocutory appeal denied, 232 F.3d 906 (Fed. Cir. 2000) (Treas. Reg. 1.882-5 inconsistent with art. 7(2) of U.S.-U.K. treaty) ("Natwest I")
 
United States v. Miller, 955 F.Supp. 795 (N.D. Ohio 1996) (collection assistance under U.S.-Netherlands treaty)
 
Northern Public Service Co. v. Commissioner, 105 T.C. 341 (1995) (Netherlands Antilles finance company not mere conduit or agent of U.S. parent)
 
Morgan Pacific Corp. v. Commissioner, T.C. Memo. 1995-418 (1995) (Aiken Industries principle applied)
 
Taisei Fire & Marine Co. v. Commissioner, 104 T.C. 535 (1995) (legal and economic independence established; no permanent establishment under U.S.-Japan treaty)

Zarate Barquero v. United States, 18 F.3d 1311 (5th Cir. 1994) (valid treaty summons issued under U.S.-Mexico TIEA)

Aiken Industries, Inc. v. Commissioner, 56 T.C. 925 (1971), acq., 1972-2 C.B. 1.

Other Materials

TAM 200509023 (Domestic corporation not entitled to treaty benefits in context of restructuring involving IP transfer and cost sharing arrangement)

PLR 200450007 (Compensation paid to employees of foreign government agency exempt under treaty)

PLR 200450006 (Compensation paid to employees of foreign government agency exempt under treaty)

PLR 200420012 (German partners taxable on distributive shares, if any, of U.S. partnership income under section 875(1) and art. 14 of U.S.-Germany income tax treaty; prior contrary PLR revoked)

PLR 200406007 (Distributions by qualified plan to German participants in connection with termination of plan entirely exempt from U.S. income tax under U.S.-Germany income tax treaty)

PLR 200403075 (Premiums received on policies of insurance or reinsurance of U.S. risks exempt from insurance excise tax under section 4371 pursuant to U.S.-Ireland treaty)

OECD Model Tax Information Exchange Agreement

IRS Publication 686 - Certification for Reduced Tax Rates in Tax Treaty Countries

IRS Publication 901 - U.S. Tax Treaties

Articles Common to U.S. Income Tax Treaties (Canada-U.S. Treaty and U.S. Model Convention of September 20, 1996)

Rev. Rul. 84-153, 1984-2 C.B. 383

Rev. Rul. 84-152, 1984-2 C.B. 381

Relevant IRS Forms

Form 8802 Application for United States Residency Certification (Rev. December 2003)

Instructions for Form 8802 (Rev. December 2003)

Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) (Rev. December 2000)

Form 8891 U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans (2004)

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