Tax Treaties
Tax treaty texts reflect new treaties and protocols that became
effective in 2008 for 2009. A new treaty with Bulgaria,
a treaty with Iceland replacing a prior treaty, and a new protocol (i.e., amendment)
of the treaty with Canada entered into force on December 15, 2008. The
Entry In Force Article of each tax treaty provide the application(s) date for
treaty provisions.
For 2008 tax return purposes, refer to the tax treaties for Canada
and Iceland on the IRS
website. The treaty with Bulgaria was not in force for 2008.
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Since 1995 Windstar Technologies’ International Tax Navigator® has
helped organizations meet IRS immigration and tax compliance rules and regulations. As
part of the effort, the company has developed annotated tax treaties that
make it easier for clients to understand the differences and similarities
in applying the treaties.
Windstar is posting these tax treaties for informational use. Please note that these treaties include only the treaty articles relevant to non-U.S. citizens who are performing services in the United States and do not include all of the treaty articles.
The treaties are organized for ease of use:
- Treaty articles are presented in the same order for all treaties
- Headings are applied consistently
- Whenever a treaty does not include a particular article, it is noted
- The term "Contracting State" is followed by the country name in brackets
- Paragraphs from Protocols that add to or modify an article are noted after the article
- Some comments from the U.S. Treasury Explanation are noted following the articles
Tax
Treaty Benefits for Foreign Nationals Performing U.S. Services is
now available from Windstar Publishing, Inc.
You may obtain complete copies of the U.S. income tax treaties on the IRS website and on the U.S. Department of Treasury website.
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