Andrew Mitchel LLC

Recent Treaty Updates of Interest:

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Date Country Description Source
2023-12-28 Multiple The Chile treaty was added to the list of treaties that meet the requirements of section 1(h)(11)(C)(i)(II) (regarding "qualified foreign corporations"), and the treaties with Hungary and Russia were removed from the list Notice 2024-11
2023-12-19 Chile 2010 Treaty --- entered into force Treasury.gov
2023-06-22 Chile 2010 Treaty --- approved by the Senate Senate.gov
2022-12-07 Croatia New treaty signed (but not yet ratified) Treasury.gov
2022-07-22 Hungary Notification of termination of 1979 treaty (see also Ann. 2024-5) Treasury.gov
2019-11-27 Spain 2013 Protocol to the 1993 treaty --- entered into force State.gov
2019-09-20 Switzerland 2009 Protocol to the 1996 treaty --- entered into force State.gov
2019-09-09 Luxembourg 2009 Protocol to the 1996 treaty --- entered into force State.gov
2019-08-30 Japan 2013 Protocol to the 2003 treaty --- entered into force State.gov
2019-07-17 Japan 2013 Protocol to the 2003 treaty --- approved by the Senate Senate.gov
2019-07-17 Luxembourg 2009 Protocol to the 1996 treaty --- approved by the Senate Senate.gov
2019-07-17 Switzerland 2009 Protocol to the 1996 treaty --- approved by the Senate Senate.gov
2019-07-16 Spain 2013 Protocol to the 1990 treaty --- approved by the Senate Senate.gov
2016-02-17 U.S. 2016 U.S. Model Treaty published (PDF) Treasury.gov
2015-10-29 Japan 2013 Protocol to the 2003 treaty --- Technical Explanation Treasury.gov
2015-10-28 Japan Explanation Of Proposed Protocol Amending the Income Tax Treaty Between the United States and Japan JCT.gov
2014-06-19 Spain 2013 Protocol to the 1990 treaty --- Technical Explanation Treasury.gov
2014-06-17 Spain Explanation Of Proposed Income Tax Treaty Between The United States And Spain JCT.gov
2014-06-17 Poland Explanation Of Proposed Income Tax Treaty Between The United States And Poland JCT.gov
2014-02-24 Chile Explanation Of Proposed Income Tax Treaty Between The United States And Chile JCT.gov
2014-02-21 U.S. Explanation of Proposed Protocol Amending the Multilateral Conventional on Mutual Administrative Assistance in Tax Matters JCT.gov
2013-02-13 Poland 2013 Proposed Treaty Treasury.gov
2013-02-13 Poland 2013 Proposed Treaty --- Technical Explanation Treasury.gov
2011-06-07 Luxembourg 2009 Protocol to the 1996 treaty --- Technical Explanation Treasury.gov
2011-05-20 Hungary Explanation Of Proposed Income Tax Treaty Between The United States And Hungary JCT.gov
2011-05-20 Luxembourg Explanation Of Proposed Protocol to the Income Tax Treaty Between The United States And Luxembourg JCT.gov
2011-05-20 Switzerland Explanation Of Proposed Protocol to the Income Tax Treaty Between The United States And Switzerland JCT.gov
2010-02-04 Chile 2010 Proposed Treaty Treasury.gov
2010-02-04 Chile 2010 Proposed Treaty --- Technical Explanation Treasury.gov
2010-02-04 Hungary 2010 Proposed Treaty Treasury.gov
2009-09-23 Switzerland 2009 Protocol to the 1996 treaty --- Technical Explanation Treasury.gov