The US is a party to an extensive range of bi-lateral income tax treaties. A full list of the countries involved and the text of most agreements can be found at United States Income Tax Treaties - A to Z | Internal Revenue Service (irs.gov).
The present US/UK Income Tax Treaty came into effect in 2004. The predecessor US/UK Agreement dated from 1975 and, by the time of its renegotiation, in some areas was completely out of step with the way that US/UK cross-border issues had developed over the previous 25+ years. To avoid this situation being
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Web page updated on 17 Mar 2025 13:43