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Treaties and TIEAs - Spain

Here you can access the texts of recently signed U.S. income tax treaties, protocols, and tax information exchange agreements (TIEAs) and the accompanying Treasury Department tax treaty technical explanations as they become publicly available, as well as the U.S. Model Income Tax Convention.  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 the U.S. Model Income Tax Convention and accompanying preamble are available here:
The text of most U.S. income tax treaties in force is available here.
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Last Updated: 6/22/2016 12:30 PM