Publication 54 - Tax Guide For U.s. Citizens And U.s. Citizens Abroad - 2001 Page 36

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Table 6-1. Table of Tax Treaties (Updated through December 31, 2000)
Applicable Treasury
Official Text
General
Explanations or
1
Country
Symbol
Effective Date
Citation
Treasury Decision (T.D.)
Australia
TIAS 10773
Dec. 1, 1983
1986-2 C.B. 220
1986-2 C.B. 246
Austria
TIAS
Jan. 1, 1999
Barbados
TIAS 11090
Jan. 1, 1984
1991-2 C.B. 436
1991-2 C.B. 466
Protocol
TIAS
Jan. 1, 1994
Belgium
TIAS 7463
Jan. 1, 1971
1973-1 C.B. 619
Protocol
TIAS 11254
Jan. 1, 1988
2
Canada
TIAS 11087
Jan. 1, 1985
1986-2 C.B. 258
1987-2 C.B. 298
Protocol
TIAS
Jan. 1, 1996
TIAS 12065
Jan. 1, 1987
1988-1 C.B. 414
1988-1 C.B. 447
China, People’s Republic of
Commonwealth of
3
Independent States
TIAS 8225
Jan. 1, 1976
1976-2 C.B. 463
1976-2 C.B. 475
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
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
France
TIAS
Jan. 1, 1996
4
Germany
TIAS
Jan. 1, 1990
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
Italy
TIAS 11064
Jan. 1, 1985
1992-1 C.B. 442
1992-1 C.B. 473
Jamaica
TIAS 10207
Jan. 1, 1982
1982-1 C.B. 257
1982-1 C.B. 291
Japan
TIAS 7365
Jan. 1, 1973
1973-1 C.B. 630
1973-1 C.B. 653
Kazakstan
TIAS
Jan. 1, 1996
Korea, Republic of
TIAS 9506
Jan. 1, 1980
1979-2 C.B. 435
1979-2 C.B. 458
Latvia
TIAS
Jan. 1, 2000
Lithuania
TIAS
Jan. 1, 2000
Luxembourg
TIAS
Jan. 1, 2001
Mexico
TIAS
Jan. 1, 1994
1994-2 C.B. 424
1994-2 C.B. 489
Protocol
TIAS
Oct. 26, 1995
Morocco
TIAS 10195
Jan. 1, 1981
1982-2 C.B. 405
1982-2 C.B. 427
Netherlands
TIAS
Jan. 1, 1994
New Zealand
TIAS 10772
Nov. 2, 1983
1990-2 C.B. 274
1990-2 C.B. 303
Norway
TIAS 7474
Jan. 1, 1971
1973-1 C.B. 669
1973-1 C.B. 693
Protocol
TIAS 10205
Jan. 1, 1982
1982-2 C.B. 440
1982-2 C.B. 454
Pakistan
TIAS 4232
Jan. 1, 1959
1960-2 C.B. 646
T.D. 6431, 1960-1 C.B. 755
Philippines
TIAS 10417
Jan. 1, 1983
1984-2 C.B. 384
1984-2 C.B. 412
Poland
TIAS 8486
Jan. 1, 1974
1977-1 C.B. 416
1977-1 C.B. 427
Portugal
TIAS
Jan. 1, 1996
Romania
TIAS 8228
Jan. 1, 1974
1976-2 C.B. 492
1976-2 C.B. 504
Russia
TIAS
Jan. 1, 1994
Slovak Republic
TIAS
Jan. 1, 1993
Slovenia
TIAS
Jan. 1, 2002
South Africa
TIAS
Jan. 1, 1998
Spain
TIAS
Jan. 1, 1991
Sweden
TIAS
Jan. 1, 1996
Switzerland
TIAS
Jan. 1, 1998
Thailand
TIAS
Jan. 1, 1998
Trinidad and Tobago
TIAS 7047
Jan. 1, 1970
1971-2 C.B. 479
Tunisia
TIAS
Jan. 1, 1990
Turkey
TIAS
Jan. 1, 1998
Ukraine
TIAS
Jan. 1, 2001
United Kingdom
TIAS 9682
Jan. 1, 1975
1980-1 C.B. 394
1980-1 C.B. 455
Venezuela
TIAS
Jan. 1, 2000
1
(TIAS)—Treaties and Other International Act Series.
2
Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty.
3
The U.S.—U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and
Uzbekistan.
4
The general effective date for the area that was the German Democratic Republic is January 1, 1991.
Page 36
Chapter 7 How To Get Tax Help

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