Skip to content Skip to footer site map

Navigate Up
Sign In
Treasury For...
AboutExpand About
Resource CenterExpand Resource Center
ServicesExpand Services
InitiativesExpand Initiatives
CareersExpand Careers
Connect with UsExpand Connect with Us



Tax Policy

            International Tax Counsel

The Office of the International Tax Counsel (ITC) develops and reviews policy, legislation, regulations, revenue rulings, revenue procedures, and other published guidance dealing with all aspects of international income tax law.  ITC is responsible for advising the Assistant Secretary (Tax Policy) and other Treasury officials in connection with the formulation of the Administration's international taxation policy; for formulating, analyzing, and reviewing international taxation legislation; and for preparing the Administration’s testimony on such legislation.  ITC advise congressional staff in drafting legislation and in documenting the legislative history of international tax legislation.
In addition, the office is responsible for negotiating and reviewing income tax and estate and gift tax treaties with foreign countries and coordinating tax treaty matters with the State Department and the Congress.  Two important purposes of these treaties are to help reduce international double taxation and thereby facilitate a freer movement of trade and capital flows, and to improve taxpayer compliance. In consultation with IRS, ITC is responsible for review of all Treasury regulations and IRS revenue rulings, revenue procedures, and other published guidance relating to international tax issues.
ITC attorneys serve as the official representatives of the United States in various international organizations including the Organisation for Economic Cooperation and Development.

​Robert Stack, Deputy Assistant Secretary (International Tax Affairs), is the reporting authority for the Office of the International Tax Counsel, provides advice and counsel to the Assistant Secretary related to international tax policy and tax treaties, and officially represents the Administration’s interests in international settings.

Danielle Rolfes, International Tax Counsel, provides executive direction for the attorneys who provide legal advice and analysis relating to international tax issues, including legislation, regulations, and treaties, and official representation of the Administration’s policy in international settings.

The text of recently signed U.S. income tax treaties, tax information exchange agreements (TIEAs), and the accompanying Treasury Department tax treaty technical explanations are listed here.

Please note that treaty and TIEA documents are posted on this site upon signature and prior to ratification and entry into force. The text of most U.S. Income tax treaties in force is available from the Internal Revenue Service here.  

​Office of the International Tax Counsel
Department of the Treasury
1500 Pennsylvania Avenue, NW, Room 3058
Washington, DC  20220

Bookmark and Share
Last Updated :3/11/2013 4:08 PM

Financial Stability

Helps ensure that businesses have the credit to grow and families can get affordable loans to meet their economic needs. Visit

Wall Street Reform

It is time to restore responsibility and accountability to our financial system.
Find out more about Wall Street Reform.

Untitled 1

E-Mail Signup

Sign Up to Receive News src= Sign up to Receive News