This article catalogs the current status of U.S. tax treaties and international tax agreements.
This article covers: Income tax treaties, Estate/gift tax treaties, Tax information exchange agreements (TIEAs), FATCA intergovernmental agreements (FATCA IGAs), Reciprocal shipping/aviation agreements, and Social security totalization agreements.
The following articles by KPMG Tax professionals were published by Tax Analysts in Tax News International. The articles provide flowcharts to assist practitioners in determining a company's eligibility for treaty benefits under the limitation on benefits provisions of the specific U.S. income tax treaties and, where applicable, in determining eligibility for a 0 percent withholding tax rate on cross-border intercompany dividend payments to the company.
New Zealand - U.S.
Overview of countries that intend to sign, or have already signed, the OECD's BEPS Action 15 Multilateral Instrument (MLI)
Global Tax Reform
BEPS and Tax Transparency: Insights on the drivers of global tax reform affecting multinational companies
Be ready for disruption - tax insights
Tax insights and analysis to help organizations respond with speed and confidence
Helping multinational organizations succeed in today’s complex international tax environment
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The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.
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