An updated version of the Internal Revenue Service’s publication outlining the benefits and application of the US’s income tax treaties was released Sept. 20.
The new revision of Publication 901, US Tax Treaties, includes the US-Chile treaty, which took effect Feb. 1 for taxes withheld at source or Jan. 1 for other taxes.
The publication still includes the US-Russia treaty, most of which was mutually suspended effective Aug. 16. A note about the suspension was included both at the start of the publication and at the top of each section about Russia.
Additionally, the US-Hungary treaty was removed from ...
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