Tax Treaties For US Expats

On July 16th and 17th, the Senate approved updates to the International Tax Treaties the US has with Spain, Japan, Switzerland and Luxembourg. These updates, or protocols, were agreed with the respective countries nearly a decade ago, with the delay in their ratification largely due to the efforts of a single senator, Paul Rand, who has […]

The US-Israel tax treaty was signed in 1975, and last updated in 1995, though there is speculation that it will be updated again soon in the light of the changes to the US tax system implemented in the recent tax reform. The purpose of the treaty is to prevent double taxation for Americans living in […]

The US-China tax treaty was signed in 1984 and came into affect in 1987. Unlike many other US tax treaties, it hasn’t been updated since or added to since.  The purpose of the treaty is to prevent double taxation for Americans living in China and Chinese citizens living in the US. The principle way it […]

The US-Japan tax treaty was one of the first international tax treaties that the US signed. The first version was signed in 1954, with later versions signed in 1972 and 2003. A further update protocol covering software companies added in 2013, and a final update was ratified in July 2019. The purpose of the treaty […]

The US-Canada tax treaty was signed in 1980, with a protocol added in 2007. The purpose of it is to prevent double taxation for Americans living in Canada and Canadians living in the US, however due to the inclusion of a ‘Savings Clause’ in Article XXIX (Miscellaneous Rules), which states that the US can tax […]

The US-UK tax treaty was signed in 2001. It has the formal title of the ‘Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on […]

The ‘Convention Between The United States Of America And The Federal Republic Of Germany For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And Capital And To Certain Other Taxes’, better known as the Germany-U.S. Income Tax Treaty, has been in force since 1990. US taxes […]

American citizens and green card holders, including people who have the right to US citizenship, are required to file a federal income tax return each year declaring their worldwide income, wherever in the world they live. They may also have to pay US taxes. In principle, tax treaties are intended to prevent double taxation on […]

The US is the only developed nation that taxes based on citizenship rather than residence. This means that all American citizens and green card holders, including people who are entitled to US citizenship but have never claimed it (through a parent being American perhaps, or through having been born in the States then moved abroad […]