United States Tax News

US Senate hearings on protocol to treaty between Finland and US

29 July 2007

Treasury Department released statement on attribution of profits under Authorized OECD Approach (AOA)

2 July 2007

Non-discrimination and group income elections

2 July 2007

US court orders IRS summons enforced under US-Mexico income tax treaty

2 July 2007

Treaty between Belgium and US ratified

18 June 2007

Italian tax authorities interpret application of Art. 15 of EU-Swiss Agreement

18 June 2007

Treaty between Australia and United States – US tax debts not enforceable in

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Final regulations issued on US withholding exemption for portfolio interest received by foreign persons

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Tax treaty between Australia and United States – Australia's Federal Court rejects tax treaty override

28 May 2007

Proposed regulations issued to curb foreign tax credit abuses

28 May 2007

US

28 April 2007

IRS issues fact sheet on reporting requirements for foreign financial accounts

28 April 2007

Treaty between United States and Bulgaria signed

28 April 2007

Treaty between United States and Japan – US court dismisses claims for relief for information exchanged under treaty

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Indian ruling on classification of income of Canadian and US foreign institutional investors making portfolio investments in India

24 March 2007

Treasury Department reissues list of international boycott countries that result in restriction of US tax benefits

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

China signs first APA with US

24 February 2007

Supreme Court of Thailand treats payment for US customer base as royalty

24 February 2007

New treaty between Belgium and US signed

15 January 2007

Indian decision finds payments for use of satellite transponder not "royalty"

15 January 2007

Treaties with the United States and Canada considered

15 January 2007

Protocol to treaty between Denmark and US

17 December 2006

IRS updates list of treaty countries with corporations qualified to pay dividends eligible for reduced US tax rates

17 December 2006

New protocol to France-US income tax treaty ratified

12 November 2006

UK–US treaty agreement on dual consolidated losses

12 November 2006

Treaty between Iceland and United States – negotiations concluded

12 November 2006