Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

How inaccurate is the IRS Version of the Sweden Treaty (pretty inaccurate)


The IRS publishes PDF files of the income tax treaties that the U.S. has entered into with other countries.  I don’t usually use the IRS versions of the treaties.  I have previously noted inaccuracies in them.  In addition, the IRS versions do not incorporate the protocols into the main text of the treaty.

However, a client recently had a question about the Sweden-U.S. Income Tax Treaty and had emailed me a copy of the IRS version.  I was looking at this version of the treaty and trying to read Article 19, paragraph 4.  I could not find the verb in the sentence.  I have trouble understanding sentences when they don’t have verbs in them.

I looked at another version of the treaty as provided by a tax research service, and realized that there were actually 18 words missing from Article 19, paragraph 4.

I decided to compare the entire treaty between IRS version and this other version.  I noted at least 8 blatant errors in the IRS version of the treaty.  Below is an image which highlights the errors.  Click here for a PDF file showing the errors.


Tags: 894 Treaties