Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2008 Page 35

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Additional filing. In the case of U.S.- initi-
Taxpayers can consult with the U.S. competent
You can get complete information about
authority to determine whether they need to take
ated adjustments, you also must file a copy of
treaty provisions from the taxing authority in the
protective steps and when any required steps
country from which you receive income or from
the request with the IRS office where your case
need to be taken.
the treaty itself. You can obtain the text of most
is pending. If the request is filed after the matter
U.S. treaties at You can also re-
has been designated for litigation or while a suit
The request should contain all essential items
quest the text of treaties from the Department of
contesting your relevant tax liability is pending in
of information, including the following items.
Treasury at the following address.
a United States court, a copy of the request, with
•
A reference to the treaty and the treaty
a separate statement attached identifying the
provisions on which the request is based.
court where the suit is pending and the docket
Department of Treasury
•
number of the action, also must be filed with the:
The years and amounts involved in both
Executive Secretariat
U.S. dollars and foreign currency.
Rm. 3413
1500 Pennsylvania Avenue, NW
•
Office of Associate Chief Counsel
A brief description of the issues for which
Washington, DC 20220
(International)
competent authority assistance is re-
Internal Revenue Service
quested.
If you have questions about a treaty and you
1111 Constitution Avenue, NW
A complete listing of the information that must be
are in the United States, Puerto Rico, or the
Washington, DC 20224
included with the request can be found in Reve-
U.S. Virgin Islands, you can call the IRS at
nue Procedure 2006-54, 2006-49 I.R.B. 1035,
1-800-829-1040. From anywhere in the world,
available at
you can send your questions to:
Additional details on the procedures for re-
pdf.
questing competent authority assistance are in-
Internal Revenue Service
cluded in Revenue Procedure 2006-54.
Your request for competent authority
International Section
consideration should be addressed to:
P.O. Box 920
Bensalem, PA 19020-8518
Obtaining Copies
Deputy Commissioner (International)
Large and Mid-Size Business Division
of Tax Treaties
Attn: Office of Tax Treaty
Internal Revenue Service
Table 6-1 lists those countries with which the
1111 Constitution Avenue, NW
United States has income tax treaties. This table
Routing MA3-322A
Washington, DC 20224
is updated through September 30, 2008.
Table 6 –1. List of Tax Treaties (Updated through September 30, 2008)
Applicable Treasury
Official Text
General
Explanations
Country
Symbol
Effective Date
Citation
or Treasury Decision (T.D.)
1
Australia
TIAS 10773
Dec. 1, 1983
1986-2 C.B. 220
1986-2 C.B. 246
Protocol
TIAS
Jan. 1, 2004
Austria
TIAS
Jan. 1, 1999
Bangladesh
TIAS
Jan. 1, 2007
Barbados
TIAS 11090
Jan. 1, 1984
1991-2 C.B. 436
1991-2 C.B. 466
Protocol
TIAS
Jan. 1, 2005
Belgium
TIAS
Jan. 1, 2008
Canada
2
TIAS 11087
Jan. 1, 1985
1986-2 C.B. 258
1987-2 C.B. 298
Protocol
TIAS
Jan. 1, 1996
China, People’s Republic of
TIAS 12065
Jan. 1, 1987
1988-1 C.B. 414
1988-1 C.B. 447
Commonwealth of Independent
States
TIAS 8225
Jan. 1, 1976
1976-2 C.B. 463
1976-2 C.B. 475
3
Cyprus
TIAS 10965
Jan. 1, 1986
1989-2 C.B. 280
1989-2 C.B. 314
Czech Republic
TIAS
Jan. 1, 1993
Denmark
TIAS
Jan. 1, 2001
Protocol
TIAS
Jan. 1, 2008
Egypt
TIAS 10149
Jan. 1, 1982
1982-1 C.B. 219
1982-1 C.B. 243
Estonia
TIAS
Jan. 1, 2000
Finland
TIAS 12101
Jan. 1, 1991
Protocol
TIAS
Jan. 1, 2008
France
TIAS
Jan. 1, 1996
Protocol
TIAS
Jan. 1, 2007
Germany
TIAS
Jan. 1, 1990
Protocol
TIAS
Jan. 1, 2008
Greece
TIAS 2902
Jan. 1, 1953
1958-2 C.B. 1054
T.D. 6109, 1954-2 C.B. 638
Hungary
TIAS 9560
Jan. 1, 1980
1980-1 C.B. 333
1980-1 C.B. 354
Iceland
TIAS 8151
Jan. 1, 1976
1976-1 C.B. 442
1976-1 C.B. 456
India
TIAS
Jan. 1, 1991
Indonesia
TIAS 11593
Jan. 1, 1990
Ireland
TIAS
Jan. 1, 1998
Israel
TIAS
Jan. 1, 1995
Chapter 6 Tax Treaty Benefits
Page 35

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