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Income Tax Treaties, Agreements, and MLI

Information to assist multinationals apply income tax treaties to cross-border activities and transactions

News and updates from KPMG LLP (KPMG) on U.S. income tax treaties and the Organisation for Economic Co-operation and Development's (OECD's) Multilateral Instrument (MLI)

Current Status of U.S. Tax Treaties and International Tax Agreements

January 8, 2024 | This article catalogs the current status of U.S. tax treaties and international tax agreements.

This article covers: Income tax treaties, Estate/gift tax treaties, Tax information exchange agreements (TIEAs), FATCA intergovernmental agreements (FATCA IGAs), Reciprocal shipping/aviation agreements, and Social security totalization agreements.

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U.S. Income Tax Treaties

The following articles by KPMG Tax professionals were published by Tax Analysts in Tax News International. The articles provide flowcharts to assist practitioners in determining a company's eligibility for treaty benefits under the limitation on benefits provisions of the specific U.S. income tax treaties and, where applicable, in determining eligibility for a 0 percent withholding tax rate on cross-border intercompany dividend payments to the company.

BEPS Action 15 – MLI to Modify Bilateral Treaties

MLI: Country Implementation Summary

Overview of countries that intend to sign, or have already signed, the OECD's BEPS Action 15 Multilateral Instrument (MLI)

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International Tax

Helping multinational organizations succeed in today’s complex international tax environment

Meet our team

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Jason Connery
Principal, Tax, KPMG US
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Seth Green
Principal, Co-lead International Tax, Washington National Tax, KPMG US

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