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U.S. Senate Foreign Relations Committee Approves Pending Tax Treaties and Protocols

16 November 2015

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Treaty Development

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United States-Chile-Hungary-Poland-Japan-Luxembourg-Spain-Switzerland-OECD

On 10 November 2015, the U.S. Senate Foreign Relations Committee approved eight pending tax treaties and protocols, which are now to be put to a vote in the full Senate. The pending treaties include: The 2010 income and capital tax treaty with Chile, which is the first of its kind between Chile and the U.S.; The 2010 income tax treaty with Hungary, which will replace the 1979 treaty; and The 2013 income tax treaty with Poland, which will replace the 1974 treaty. Then pending protocols include: The 2013 protocol to the 2003 income tax treaty with Japan; The 2009 protocol...