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Subject: U.S. Treasury - Office of Tax Policy
Date: Thu, 11 Sep 2008 14:00:42 +0300
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href=3D"http://www.treas.gov/offices/tax-policy/"><FONT=20
                  color=3D#ffffff>Tax Policy</FONT></A></TD></TR>
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FOIA</FONT></A></TD></TR>
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            name=3Dcontent></A><!-- #BeginEditable "Main_Body" -->
            <H1><A name=3Dtop>Tax Treaty Documents</A></H1>
            <TABLE class=3Dtitlehr cellSpacing=3D0 cellPadding=3D0 =
width=3D"100%"=20
            align=3Dleft border=3D0 valign=3D"top">
              <TBODY>
              <TR>
                <TD vAlign=3Dtop align=3Dleft width=3D359>
                  <HR>

                  <P class=3Dsmaller><EM>To view or print the PDF =
content on this=20
                  page, download the free <A class=3Dsmaller=20
                  title=3D"This link opens in a new window."=20
                  =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.adobe.com/pr=
oducts/acrobat/readstep.html"=20
                  target=3D_blank>Adobe=AE Acrobat=AE =
Reader=AE</A>.</EM></P>
                  <P class=3Dsmaller><A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#australia"=
>Australia</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#bangladesh=
">Bangledesh</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#barbados">=
Barbados</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#Belgium">B=
elgium</A>=20
                  | <A=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria">=
<SPAN=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria><=
SPAN=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria>B=
ulgaria</SPAN></SPAN></A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#estonia">E=
stonia</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#canada">Ca=
nada</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#denmark">D=
enmark</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#Finland">F=
inland</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#France">Fr=
ance</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#germany">G=
ermany</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#iceland">I=
celand</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#ireland">I=
reland</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#italy">Ita=
ly</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#japan">Jap=
an</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#latvia">La=
tvia</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#lithuania"=
>Lithuania</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#mexico">Me=
xico</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#netherland=
s">Netherlands</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#slovenia">=
Slovenia</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#southafric=
a">South=20
                  Africa</A> | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#sweden">Sw=
eden</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#switzerlan=
d">Switzerland</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#SriLanka">=
Sri=20
                  Lanka</A> | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#thailand">=
Thailand</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#uk">United=
=20
                  Kingdom</A> | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#venezuela"=
>Venezuela</A><BR><BR><STRONG>CAUTION:</STRONG>=20
                  Treaty text accessed from this site is usually =
proposed text,=20
                  prior to ratification and entry into force. Official =
text of=20
                  treaties and other international agreements of the =
United=20
                  States in force is maintained by the Office of the =
Legal=20
                  Advisor, Treaty Affairs, Department of State.<BR></P>
                  <P class=3Dtextheader>General</P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol =
width=3D"12%">Date</TH>
                      <TH class=3Dsmaller scope=3Dcol>Treaty =
Document</TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>07/10/08</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/hp1076.htm"=20
                        target=3D_blank>Treasury Testimony July 2008 =
Treaty=20
                        Ratification Hearings</A> re <A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria">=
Bulgaria</A>,=20
                        <A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#canada">Ca=
nada</A>,=20
                        and <A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#iceland">I=
celand</A></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>07/17/07</TD>
                      <TD vAlign=3Dtop>
                        <TABLE cellPadding=3D0 width=3D"100%" =
border=3D0>
                          <TBODY>
                          <TR>
                            <TD vAlign=3Dtop>
                              <P><A title=3D"This link opens in a new =
window."=20
                              =
href=3D"http://www.treas.gov/press/releases/hp494.htm"=20
                              target=3D_blank>Treasury Testimony July =
2007 Treaty=20
                              Ratification Hearings</A> re&nbsp; <A=20
                              =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#belgium">B=
elgium</A>,=20
                              <A=20
                              =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#denmark">D=
enmark</A>,=20
                              <A=20
                              =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#Finland#Fi=
nland">Finland</A>,=20
                              and <A=20
                              =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#germany">G=
ermany</A></P></TD></TR></TBODY></TABLE></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>11/15/06</TD>
                      <TD vAlign=3Dtop><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/model006.pdf"=20
                        target=3D_blank>United State Model Income Tax =
Convention=20
                        of November 15, 2006 </A><IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> <BR><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/TEMod006.pdf"=20
                        target=3D_blank>Model Technical Explanation of =
2006=20
                        </A><IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></A><A=20
                        =
href=3D"http://www.treas.gov/press/releases/hp168.htm"=20
                        target=3D_blank><A=20
                        =
href=3D"http://www.treas.gov/press/releases/hp168.htm"><BR>(Press=20
                        release</A>) </TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>02/02/06</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js4001.htm">Treasury=20
                        Testimony February 2006 Treaty Ratification=20
                      Hearings</A></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>09/24/04</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js1952.htm"=20
                        target=3D_blank>Treasury Testimony September =
2004 Treaty=20
                        Ratification Hearings</A></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>02/25/04</TD>
                      <TD vAlign=3Dtop>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/js86.htm\')">Treasur=
y Testimony 2003 Treaty Ratification Hearings</A>' );=0A=
// -->=0A=
</SCRIPT>
                        <A title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js1191.htm"=20
                        target=3D_blank>Treasury Testimony Febraury 2004 =
Treaty=20
                        Ratification Hearings</A></TD>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>03/05/03</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js86.htm"=20
                        target=3D_blank>Treasury Testimony 2003 Treaty=20
                        Ratification Hearings</A></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>10/27/99</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/ls177.htm"=20
                        target=3D_blank>Treasury Testimony 1999 Treaty=20
                        Ratification Hearings </A></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>09/27/96</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/model996.pdf"=20
                        target=3D_blank>United States Model Income Tax=20
                        Convention</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/techxpln.pdf"=20
                        target=3D_blank>Technical Explanation</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P><STRONG>2008</STRONG></P>
                  <TABLE width=3D359 border=3D0>
                    <TBODY>
                    <TR>
                      <TD class=3Dsmaller>
                        <DIV =
align=3Dcenter><STRONG>Date</STRONG></DIV></TD>
                      <TD class=3Dsmaller>
                        <DIV align=3Dcenter><STRONG>Treaty Document=20
                      </STRONG></DIV></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft =
height=3D47>02/26/08</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/Bulgar08Protocol.=
pdf"=20
                        target=3D_blank>Protocol amending the Income Tax =

                        Convention between the United States and =
Bulgaria,=20
                        signed 26 February 2008</SPAN></A> <IMG =
alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P><STRONG>2007</STRONG></P>
                  <TABLE width=3D359 border=3D0>
                    <TBODY>
                    <TR>
                      <TD class=3Dsmaller>
                        <DIV =
align=3Dcenter><STRONG>Date</STRONG></DIV></TD>
                      <TD class=3Dsmaller>
                        <DIV align=3Dcenter><STRONG>Treaty Document=20
                      </STRONG></DIV></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft height=3D55><A =
id=3Diceland=20
                        name=3Diceland></A>10/23/07</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/IcelandTreaty07.p=
df"=20
                        target=3D_blank>Income Tax Convention between =
the United=20
                        States and Iceland, signed 23 October =
2007</SPAN></A>=20
                        <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>&nbsp; <A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/hp634.htm"=20
                        target=3D_blank>(Treasury Press Release =
regarding signing=20
                        of Protocol)</A><BR><A=20
                        title=3D"/press/releases/reports/TEIceland08.pdf =
This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/teiceland08.pdf"=20
                        target=3D_blank><SPAN=20
                        =
title=3D/press/releases/reports/TEIceland08.pdf>Technical=20
                        Explanation: released 10 July 2008</SPAN></A> =
<IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft height=3D79><A=20
                        name=3Dcanada></A>09/21/07</TD>
                      <TD vAlign=3Dtop>
                        <P><A title=3D"This link opens in a new window." =

                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/CanadaProtocol07.=
pdf"=20
                        target=3D_blank>Protocol amending the Income Tax =

                        Convention between the United States and Canada, =
signed=20
                        21 September 2007</SPAN></A> <A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/CanadaDipNotes07.=
pdf"=20
                        target=3D_blank><IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> Exchange of Notes accompanying the =
Protocol,=20
                        signed 21 September 2007</SPAN></A> <IMG =
alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>&nbsp; <A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/hp569.htm">(Treasury=20
                        Press Release regarding signing of Protocol)</A> =
<A=20
                        title=3D"/press/releases/reports/TECanada08.pdf =
This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tecanada08.pdf"=20
                        target=3D_blank><SPAN=20
                        =
title=3D/press/releases/reports/TECanada08.pdf>Technical=20
                        Explanation: released 10 July 2008</SPAN></A> =
<IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft height=3D95><A =
id=3Diceland2=20
                        name=3Dbulgaria></A>02/23/07 </TD>
                      <TD vAlign=3Dtop>
                        <P><A title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/Bulgar07.pdf"=20
                        target=3D_blank>Income Tax Convention between =
the United=20
                        States and Bulgaria, signed&nbsp; 23 February =
2007</A>=20
                        <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>&nbsp;<A=20
                        title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/Bulgar07Protocol.=
pdf"=20
                        target=3D_blank>Protocol accompanying Income Tax =

                        Convention between the United States and=20
                        <STRONG>Bulgaria</STRONG>, signed&nbsp; 23 =
February=20
                        2007</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> <A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/hp277.htm"=20
                        target=3D_blank>(Treasury Press Release =
regarding signing=20
                        of treaty and protocol)</A>&nbsp; <BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js4231.htm"=20
                        target=3D_blank></A><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tebulgaria08.pdf"=20
                        target=3D_blank>Technical Explanation: released =
10 July=20
                        2008</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></P></TD></TR></TBODY></TABLE>
                  <P><STRONG>2006</STRONG></P>
                  <TABLE width=3D359 border=3D0>
                    <TBODY>
                    <TR>
                      <TD class=3Dsmaller>
                        <DIV =
align=3Dcenter><STRONG>Date</STRONG></DIV></TD>
                      <TD class=3Dsmaller>
                        <DIV align=3Dcenter><STRONG>Treaty Document=20
                      </STRONG></DIV></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop>11/27/06<A id=3DBelgium=20
name=3DBelgium></A></TD>
                      <TD vAlign=3Dtop>
                        <P><A title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/Belgium06.pdf"=20
                        target=3D_blank>Income Tax Convention between =
the United=20
                        States and <STRONG>Belgium</STRONG>, =
signed&nbsp;27=20
                        November 2006</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>&nbsp;<A=20
                        title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/Belgium06Protocol=
.pdf"=20
                        target=3D_blank>Protocol accompanying Income Tax =

                        Convention between the United States and =
Belgium,=20
                        signed&nbsp;27 November 2006</A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/hp177.htm">=20
                        (Treasury Press Release regarding Protocol=20
                        Signing)</A>&nbsp;<BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tebelgium07.pdf"=20
                        target=3D_blank>Technical Explanation: released =
17 July=20
                        2007</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> <A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-45-07.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCX-45-07</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop><A =
name=3Dgermany></A>06/01/06</TD>
                      <TD vAlign=3Dtop>
                        <P><A title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/germanprotocol06.pdf"=
=20
                        target=3D_blank>Protocol amending the Income Tax =

                        Convention between the United States and<STRONG> =

                        Germany</STRONG>, signed&nbsp; June 2006</A> =
<IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> <A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js4301.htm">(Treasury=20
                        Press Release regarding Protocol =
Signing)</A>&nbsp;<A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/germannotes06.pdf"=20
                        target=3D_blank>Joint Declaration accompanying =
signature=20
                        of proposed Protocol</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tegermany07.pdf"=20
                        target=3D_blank>Technical Explanation: released =
17 July=20
                        2007</A> <IMG height=3D10 alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0> <A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-47-07.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCX-47-07</A> <IMG height=3D10 alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop><A =
name=3DFinland></A>05/31/06</TD>
                      <TD>
                        <P><A title=3D"This link opens in a new window." =

                        =
href=3D"http://www.treas.gov/press/releases/reports/js4298_attachment_fin=
nishprotocol06.pdf"=20
                        target=3D_blank><SPAN=20
                        =
title=3Dhttp://www.treas.gov/press/releases/reports/js4298_attachment_fin=
nishprotocol06.pdf>Protocol=20
                        amending the Income Tax Convention between the =
United=20
                        States and <STRONG>Finland</STRONG>, signed 31 =
May=20
                        2006</SPAN></A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>&nbsp;(<A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js4298.htm"=20
                        target=3D_blank><SPAN>Treasury Press Release =
regarding=20
                        Protocol Signing)<BR></SPAN></A><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tefinland07.pdf"=20
                        target=3D_blank>Technical Explanation: released =
17 July=20
                        2007</A> <IMG height=3D10 alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-48-07.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCX-48-07</A> <IMG height=3D10 alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0>&nbsp;</P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop><A =
name=3DDenmark></A>05/02/06</TD>
                      <TD>
                        <P><A title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/denmarkprotocol06.pdf=
"=20
                        target=3D_blank>Protocol amending the Income Tax =

                        Convention between the United States and=20
                        <STRONG>Denmark</STRONG>, signed 2 May 2006</A> =
<IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> (<A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#denmark99"=
>See=20
                        8/19/1999 entry below for the =
Convention.</A>)<BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/denmarknoteso6.pdf"=20
                        target=3D_blank>Exchange of notes accompanying =
signature=20
                        of proposed Protocol</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> <A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js4231.htm"=20
                        target=3D_blank>(Treasury Press Release =
regarding Protocol=20
                        Signing)</A><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tedenmark07.pdf"=20
                        target=3D_blank><BR>Technical Explanation: =
released 17=20
                        July 2007</A> <IMG height=3D10 alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-46-07.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCX-46-07</A> <IMG height=3D10 alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0></P></TD></TR>
                    <TR>
                      <TD>&nbsp;</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js4231.htm"=20
                        target=3D_blank></A></TD></TR></TBODY></TABLE>
                  <P><STRONG>2005 </STRONG></P>
                  <TABLE width=3D355 border=3D0>
                    <TBODY>
                    <TR>
                      <TD class=3Dsmaller width=3D47>
                        <DIV =
align=3Dcenter><STRONG>Date</STRONG></DIV></TD>
                      <TD class=3Dsmaller width=3D298>
                        <DIV align=3Dcenter><STRONG>Treaty Document=20
                      </STRONG></DIV></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop><A =
name=3Dsweden></A>09/30/05</TD>
                      <TD>
                        <P><A title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/protocoljs2959.pdf"=20
                        target=3D_blank>Protocol amending the Income Tax =

                        Convention between the United States and=20
                        <STRONG>Sweden</STRONG>, signed 30 September =
2005</A>=20
                        <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> ( <A=20
                        =
href=3D"http://www.treas.gov/press/releases/js2959.htm">Treasury=20
                        Press Release regarding Protocol =
Signing)<BR></A><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/signedusnote.pdf"=20
                        target=3D_blank>United States' note accompanying =
signature=20
                        of proposed Protocol</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/swedish%20note.pdf"=20
                        target=3D_blank>Sweden's note accompanying =
signature of=20
                        proposed Protocol</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tesweden06.pdf"=20
                        target=3D_blank> <BR>Technical Explanation: =
released 2=20
                        February 2000</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-1-06.pdf"=20
                        target=3D_blank> Joint Committee on Taxation =
Explanation -=20
                        JCX-1-06</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></P></TD></TR></TBODY></TABLE>
                  <P><STRONG>2004</STRONG></P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol>
                        <DIV align=3Dcenter>Date</DIV></TH>
                      <TH class=3Dsmaller scope=3Dcol>
                        <DIV align=3Dcenter>Treaty =
Document</DIV></TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft height=3D62><A=20
                        name=3DFrance></A>12/08/04</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/franceprotocol04.=
pdf"=20
                        target=3D_blank>Protocol amending the Income Tax =

                        Convention between the United States and=20
                        <STRONG>France</STRONG>, signed 8 December =
2004</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> (<A=20
                        =
href=3D"http://www.treas.gov/press/releases/js2135.htm">Deputy=20
                        Secretary Bodman Remarks</A>)<BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tefrench06.pdf"=20
                        target=3D_blank>Technical Explanation: released =
2 February=20
                        2006</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-2-06.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCX-2-06 </A><IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft =
height=3D68>12/08/04</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/franceegprotocol0=
4.pdf"=20
                        target=3D_blank>Protocol amending the Estate and =
Gift Tax=20
                        Convention between the United States and=20
                        <STRONG>France</STRONG>, signed 8 December =
2004</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> (<A=20
                        =
href=3D"http://www.treas.gov/press/releases/js2135.htm">Deputy=20
                        Secretary Bodman Remarks</A>) <BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tefrencheg06.pdf"=20
                        target=3D_blank>Technical Explanation: released =
2 February=20
                        2006</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> <A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-3-06.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCX-3-06</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft height=3D68><A=20
                        name=3Dbangladesh></A>09/26/04</TD>
                      <TD vAlign=3Dtop>
                        <P><A title=3D"This link opens in a new window"=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/js1959_bangladeshtrea=
ty.pdf"=20
                        target=3D_blank>Convention between the United =
States and=20
                        <STRONG>Bangladesh</STRONG>, signed 26 September =

                        2004</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0> (<A=20
                        =
href=3D"http://www.treas.gov/press/releases/js1959.htm">Press=20
                        Release regarding Treaty Signing</A>) <A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/js1959_notes.pdf"=20
                        target=3D_blank>Exchange of notes accompanying =
signature=20
                        of proposed Protocol</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tebangle06.pdf"=20
                        target=3D_blank>Technical Explanation: released =
2 February=20
                        2006</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-4-06.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCX-4-06</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft height=3D83><A =
id=3Dbarbados=20
                        name=3Dbarbados></A>07/14/04</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/barbadosprotocol.=
pdf"=20
                        target=3D_blank>Second Protocol amending the =
Convention=20
                        between the United States and =
<STRONG>Barbados</STRONG>,=20
                        signed 14 July 2004</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>(<A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js1786.htm"=20
                        target=3D_blank>Secretary Snow =
Remarks</A>)<BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/barbadosnotes.pdf=
"=20
                        target=3D_blank>Exchange of notes accompanying =
signature=20
                        of proposed Protocol</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tebrbds04.pdf"=20
                        target=3D_blank>Technical Explanation: released =
21=20
                        September 2004</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-55-04.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-55-04</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft width=3D"12%" =
height=3D88><A=20
                        id=3Dnetherlands =
name=3Dnetherlands></A>03/08/04</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/dutchprotocol.pdf=
"=20
                        target=3D_blank>Protocol amending the Convention =
between=20
                        the United States and the =
<STRONG>Netherlands</STRONG>,=20
                        signed 8 March 2004</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>(<A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js1221.htm"=20
                        target=3D_blank>Secretary Snow =
Remarks</A>)<BR><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/dutchnotes.pdf"=20
                        target=3D_blank>Exchange of notes accompanying =
signature=20
                        of proposed Protocol</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tenether04.pdf"=20
                        target=3D_blank>Technical Explanation: released =
21=20
                        September 2004</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/x-54-04.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-54-04</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P><STRONG>2003</STRONG></P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol>Date</TH>
                      <TH class=3Dsmaller scope=3Dcol>Treaty =
Document</TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft width=3D"12%" =
height=3D47><A=20
                        id=3Djapan name=3Djapan></A>11/06/03</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/japantreaty.pdf" =

                        target=3D_blank>Convention between the United =
States and=20
                        <STRONG>Japan,</STRONG> signed 6 November =
2003</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>(<A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/js975.htm"=20
                        target=3D_blank>Secretary Snow =
Remarks</A>)<BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/japanprotocol.pdf=
"=20
                        target=3D_blank>Protocol regarding the =
Convention between=20
                        the United States and Japan, signed 6 November =
2003</A>=20
                        <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/japannotes.pdf"=20
                        target=3D_blank>Exchange of notes accompanying =
signature=20
                        of proposed Convention</A> <IMG alt=3D"PDF icon" =

                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tejapan04.pdf"=20
                        target=3D_blank>Technical Explanation: released =
24=20
                        February 2003</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/s-1-04.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-1-04</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P><STRONG>2002</STRONG></P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol>Date</TH>
                      <TH class=3Dsmaller scope=3Dcol>Treaty =
Document</TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft width=3D"12%"><A=20
                        name=3Dmexico></A>10/26/02</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/docs/mexico.pdf"=20
                        target=3D_blank>Second Protocol Amending The =
Convention=20
                        Between The United States and=20
                        <STRONG>Mexico</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/po3652.htm\')">(pres=
s release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/po3652.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/temexico.pdf"=20
                        target=3D_blank>Technical Explanation: released =
5 March=20
                        2003</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D2003_=
joint_committee_on_taxation&amp;docid=3Df:85197.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-3-06</A> <IMG height=3D10 alt=3D"PDF Icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft height=3D88><A=20
                        name=3DSriLanka></A>09/20/02</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/srilanka.pdf"=20
                        target=3D_blank>Protocol Amending the Convention =
Between=20
                        the United States and Sri Lanka</A> <IMG =
alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>&nbsp;
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/po3451.htm\')">(pres=
s release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/po3451.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        =
href=3D"http://www.treas.gov/press/releases/reports/tesrlanka04.pdf"=20
                        target=3D_blank>Technical Explanation: released =
24=20
                        February 2003</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://www.house.gov/jc=
t/s-2-04.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-2-04</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P><STRONG>2001</STRONG></P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol>Date</TH>
                      <TH class=3Dsmaller scope=3Dcol>Treaty =
Document</TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft width=3D"12%"><A=20
                        name=3Daustralia></A>09/27/01</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/austral.pdf"=20
                        target=3D_blank>Protocol Amending The Convention =
Between=20
                        The United States and =
<STRONG>Australia</STRONG></A>=20
                        <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/po640.htm\')">(press=
 release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/po640.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/teaustra.pdf"=20
                        target=3D_blank>Technical Explanation: released =
5 March=20
                        2003</A> <IMG height=3D10 alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D2003_=
joint_committee_on_taxation&amp;docid=3Df:85198.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-3-05<IMG height=3D10 alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0></A></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft><A =
name=3Duk></A>07/24/01</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/uktreaty.pdf"=20
                        target=3D_blank>Convention between the United =
States and=20
                        the <STRONG>United Kingdom</STRONG></A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/po503.htm\')">(press=
 release)</A>' );=0A=
// -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/po503.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/uknotes.pdf"=20
                        target=3D_blank>Exchange of notes accompanying =
signature=20
                        of proposed treaty</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/ukprotoc.pdf"=20
                        target=3D_blank>Protocol Amending the Convention =
between=20
                        the United States and the United Kingdom, signed =
19 July=20
                        2002</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/po3272.htm\')">(pres=
s release)</A>' );=0A=
// -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/po3272.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/teus-uk.pdf"=20
                        target=3D_blank>Technical Explanation: released =
5 March=20
                        2003<IMG height=3D10 alt=3D"PDF Icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0></A><BR>( =
<STRONG>Note:</STRONG>the=20
                        above PDF file is 1.6MB)<BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D2003_=
joint_committee_on_taxation&amp;docid=3Df:85199.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-3-04</A> <IMG height=3D10 alt=3D"PDF Icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        width=3D12 border=3D0></TD></TR></TBODY></TABLE>
                  <P class=3Dtextheader></P>
                  <P class=3Dtextheader>1999</P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol>Date</TH>
                      <TH class=3Dsmaller scope=3Dcol>Treaty =
Document</TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft width=3D"12%"><A=20
                        name=3Ditaly>08/25/99</A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/italy.pdf"=20
                        target=3D_blank>Convention and Protocol between =
the United=20
                        States and the <STRONG>Italian =
Republic</STRONG></A>=20
                        <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/ls70.htm\')">(press =
release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/ls70.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/teitaly.pdf"=20
                        target=3D_blank>Technical Explanation: released =
27 October=20
                        1999</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://frwebgate.access=
.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D1999_joint_committee_on_taxation&amp=
;docid=3Df:59867.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-9-99</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft><A id=3Ddenmark99=20
                        name=3Ddenmark99>08/19/99</A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/denmark.pdf"=20
                        target=3D_blank>Convention between the United =
States and=20
                        <STRONG>Denmark</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/ls64.htm\')">(press =
release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/ls64.htm"=20
                        target=3D_blank>(signature press=20
                        release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/tedenmrk.pdf"=20
                        target=3D_blank>Technical Explanation: released=20
                        10/27/99</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://frwebgate.access=
.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D1999_joint_committee_on_taxation&amp=
;docid=3Df:59866.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-8-99</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft><A=20
                      name=3DSlovenia>06/21/99</A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/slovenia.pdf"=20
                        target=3D_blank>Convention between the United =
States and=20
                        <STRONG>Slovenia</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/rr3213.htm\')">(pres=
s release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/rr3213.htm"=20
                        target=3D_blank>( press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/tesloven.pdf"=20
                        target=3D_blank>Technical Explanation =
10/27/99</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://frwebgate.access=
.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D1999_joint_committee_on_taxation&amp=
;docid=3Df:59869.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-11-99</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft><A=20
                      name=3Dvenezuela>01/25/99</A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/venezula.pdf"=20
                        target=3D_blank>Convention between the United =
States and=20
                        <STRONG>Venezuela</STRONG></A> <STRONG><IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/rr2911.htm\')">(pres=
s release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         </STRONG><NOSCRIPT><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/press/releases/rr2911.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/tevenezu.pdf"=20
                        target=3D_blank>Technical Explanation =
10/27/99</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://frwebgate.access=
.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D1999_joint_committee_on_taxation&amp=
;docid=3Df:59868.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-10-9</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P><STRONG>1998</STRONG></P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol>Date</TH>
                      <TH class=3Dsmaller scope=3Dcol>Treaty =
Document</TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft width=3D"12%"><A=20
                        name=3Destonia>01/15/98</A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/estonia.pdf"=20
                        target=3D_blank>Convention between the United =
States and=20
                        <STRONG>Estonia</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/rr2160.htm\')">(pres=
s release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/rr2160.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/testonia.pdf"=20
                        target=3D_blank>Technical Explanation =
10/27/99</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://frwebgate.access=
.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D1999_joint_committee_on_taxation&amp=
;docid=3Df:59786.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-7-99</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft><A =
name=3Dlatvia>01/15/98</A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/latvia.pdf"=20
                        target=3D_blank>Convention between the United =
States and=20
                        <STRONG>Latvia</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/ls64.htm\')">(press =
release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/rr2160.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/telatvia.pdf"=20
                        target=3D_blank>Technical Explanation =
10/27/99</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://frwebgate.access=
.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D1999_joint_committee_on_taxation&amp=
;docid=3Df:59785.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-6-99</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft><A =
name=3Dlithuania>01/15/98=20
                      </A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/lithuani.pdf"=20
                        target=3D_blank>Convention between the United =
States and=20
                        <STRONG>Lithuania</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/rr3213.htm\')">(pres=
s release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/rr3213.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/telithua.pdf"=20
                        target=3D_blank>Technical Explanation =
10/27/99</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://frwebgate.access=
.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D1999_joint_committee_on_taxation&amp=
;docid=3Df:59784.pdf"=20
                        target=3D_blank>Technical Explanation 10/27/99 =
Joint=20
                        Committee on Taxation Explanation - JCS-5-99</A> =
<IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>12/14/98</TD>
                      <TD vAlign=3Dtop><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/germaneg.pdf"=20
                        target=3D_blank>Protocol Amending the Convention =
between=20
                        the United States and <STRONG>Germany</STRONG>: =
Estates,=20
                        Inheritances, and Gifts</A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0>
                        <SCRIPT language=3DJavaScript =
type=3Dtext/javascript>=0A=
<!--=0A=
		document.write( '<A title=3D"This link opens in a new window." =
href=3D"javascript:launchPopupWide(\'/press/releases/rr2911.htm\')">(pres=
s release)</A>' );=0A=
	    // -->=0A=
</SCRIPT>
                         <NOSCRIPT><A title=3D"This link opens in a new =
window."=20
                        =
href=3D"http://www.treas.gov/press/releases/rr2854.htm"=20
                        target=3D_blank>(press =
release)</A></NOSCRIPT><BR><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/tegerman.pdf"=20
                        target=3D_blank>Technical Explanation =
10/27/99</A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0><BR><A title=3D"This link opens in a =
new window."=20
                        =
href=3D"http://www.treas.gov/cgi-bin/redirect.cgi?http://frwebgate.access=
.gpo.gov/cgi-bin/getdoc.cgi?dbname=3D1999_joint_committee_on_taxation&amp=
;docid=3Df:59870.pdf"=20
                        target=3D_blank>Joint Committee on Taxation =
Explanation -=20
                        JCS-12-99</A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P><STRONG>1997</STRONG></P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol>Date</TH>
                      <TH class=3Dsmaller scope=3Dcol>Treaty =
Document</TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft width=3D"12%"><A=20
                        name=3Direland>07/28/97 </A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/teirish.pdf"=20
                        target=3D_blank>Technical Explanation of the =
Convention=20
                        and Protocol between the United States and=20
                        <STRONG>Ireland</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft>&nbsp;</TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/tecanada.pdf"=20
                        target=3D_blank>Technical Explanation of the =
Protocol=20
                        Amending the Convention Between the United =
States and=20
                        <STRONG>Canada</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft><A =
name=3Dsouthafrica>02/17/97=20
                        </A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/tesoafrc.pdf"=20
                        target=3D_blank>Technical Explanation of the =
Convention=20
                        between the United States and <STRONG>South=20
                        Africa</STRONG></A> <IMG alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P class=3Dtextheader>1996</P>
                  <TABLE width=3D"100%" border=3D0>
                    <TBODY>
                    <TR>
                      <TH class=3Dsmaller scope=3Dcol>Date</TH>
                      <TH class=3Dsmaller scope=3Dcol>Treaty =
Document</TH></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft width=3D"12%"><A=20
                        name=3Dthailand>11/26/96</A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/tethai.pdf"=20
                        target=3D_blank>Technical Explanation of the =
Convention=20
                        between the United States and=20
                        <STRONG>Thailand</STRONG></A> <IMG alt=3D"PDF =
icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop align=3Dleft><A=20
                        name=3Dswitzerland>10/02/96</A></TD>
                      <TD vAlign=3Dtop><A=20
                        title=3D"This link opens in a new window."=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/library/teswiss.pdf"=20
                        target=3D_blank>Technical Explanation of the =
Convention=20
                        and Protocol between the United States and the=20
                        <STRONG>Swiss Confederation</STRONG></A> <IMG=20
                        alt=3D"PDF icon"=20
                        =
src=3D"http://www.treas.gov/images/assets/pdficon.gif"=20
                        border=3D0></TD></TR></TBODY></TABLE>
                  <P class=3Dsmaller align=3Dleft>&nbsp;</P>
                  <P class=3Dsmaller><A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#australia"=
>Australia</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#bangladesh=
">Bangledesh</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#barbados">=
Barbados</A>=20
                  | <A=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#belgium=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#belgium"><=
SPAN=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#belgium><S=
PAN=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#belgium>Be=
lgium</SPAN></SPAN></A>=20
                  | <A=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria">=
<SPAN=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria><=
SPAN=20
                  =
title=3Dhttp://www.treas.gov/offices/tax-policy/treaties.shtml#bulgaria>B=
ulgaria</SPAN></SPAN></A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#estonia">E=
stonia</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#canada">Ca=
nada</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#denmark">D=
enmark</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#Finland">F=
inland</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#France">Fr=
ance</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#germany">G=
ermany</A>=20
                  |<A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#iceland"> =

                  Iceland</A> | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#ireland">I=
reland</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#italy">Ita=
ly</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#japan">Jap=
an</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#latvia">La=
tvia</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#lithuania"=
>Lithuania</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#mexico">Me=
xico</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#netherland=
s">Netherlands</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#slovenia">=
Slovenia</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#southafric=
a">South=20
                  Africa</A> | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#sweden">Sw=
eden</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#switzerlan=
d">Switzerland</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#SriLanka">=
Sri=20
                  Lanka</A> | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#thailand">=
Thailand</A>=20
                  | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#uk">United=
=20
                  Kingdom</A> | <A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#venezuela"=
>Venezuela</A>=20

                  <P class=3Dsmaller><A=20
                  =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml#content">T=
op</A>=20

                  <HR>

                  <P class=3Dsmaller align=3Dright>Last Updated: <!-- =
#BeginDate format:Am1 -->July 10, 2008<!-- #EndDate -->=20
                  </P></TD>
                <TD vAlign=3Dtop align=3Dleft width=3D3><!-- empty =
-->&nbsp;</TD>
                <TD vAlign=3Dtop align=3Dleft width=3D138>
                  <HR>

                  <H2>Documents</H2>
                  <TABLE cellSpacing=3D0 cellPadding=3D0 border=3D0>
                    <TBODY>
                    <TR>
                      <TD vAlign=3Dcenter width=3D10><!--empty--></TD>
                      <TD class=3Dsmaller vAlign=3Dtop width=3D120>
                        <P class=3Drightnav><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/testimony">Congressional =

                        Testimony</A></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dcenter width=3D10><!--empty--></TD>
                      <TD class=3Dsmaller vAlign=3Dtop width=3D120>
                        <P class=3Drightnav><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/reports.shtml">Reports=20
                        to Congress on Mandated =
Studies</A></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dcenter><!--empty--></TD>
                      <TD class=3Dsmaller vAlign=3Dtop>
                        <P class=3Drightnav><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/fact-sheet/">Fact=20
                        Sheets on Tax Policy</A></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop width=3D10><!--empty--></TD>
                      <TD class=3Dsmaller vAlign=3Dtop width=3D120>
                        <P class=3Drightnav><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/treaties.shtml">Tax=20
                        Treaty Documents</A></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop width=3D10><!--empty--></TD>
                      <TD class=3Dsmaller vAlign=3Dtop width=3D120>
                        <P class=3Drightnav><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/regs.shtml">Regulations=20
                        and Administrative Guidance</A></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop width=3D10><!--empty--></TD>
                      <TD class=3Dsmaller vAlign=3Dtop width=3D120>
                        <P class=3Drightnav><A=20
                        =
href=3D"http://www.treas.gov/offices/tax-policy/miscdocs.shtml">Miscellan=
eous=20
                        Tax Policy Documents</A></P></TD></TR>
                    <TR>
                      <TD vAlign=3Dtop><!--empty--></TD>
                      <TD class=3Dsmaller=20
                =
vAlign=3Dtop>&nbsp;</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
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      </TD></TR></TBODY></TABLE><BR>&nbsp;=20
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