United States Tax Treaties

The United States has a network of approximately 65 bilateral income tax treaties in force, designed to prevent double taxation and reduce tax evasion. These treaties typically reduce or eliminate withholding taxes on cross-border dividends, interest, and royalties. Standard U.S. treaty benefits often reduce dividend withholding to 15% (or 5% for substantial corporate shareholders) and interest and royalty withholding to 0–10%. Treaty benefits are claimed using Form W-8BEN (for individuals) or W-8BEN-E (for entities). The U.S. also participates in tax information exchange agreements (TIEAs) and is a signatory to the FATCA intergovernmental agreements with over 100 jurisdictions.