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IRS releases updated version of Publication 901 on US income tax treaties

07 June 2009

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Treaty Development

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United States

The US Internal Revenue Service (IRS) has released an updated version of Publication 901 on US income tax treaties. The publication includes a list of all current US income tax treaties together with the general effective date of each and a table with the withholding tax rates for interest, dividends, capital gains, rents, and royalties. Also included are summaries of the relevant provisions of each US treaty regarding taxation of personal services income, taxation of income received by professors, teachers and researchers, taxation of income received by students and apprentices, and taxation of wages and pensions paid by foreign governments....