Payments made Jan. 1, 2024 or after Withholding agents may not accept treaty claims for withholding taxes due on payments made on or after January 1, 2024. The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader. For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page. Note: In accordance with the Convention’s provisions on termination, termination was effective on January 8, 2023. However, as specified in the Convention, with respect to taxes withheld at source, the Convention ceased to have effect on January 1, 2024. In respect of other taxes, the Convention ceased to have effect with respect to taxable periods beginning on or after January 1, 2024. Income Tax Treaty PDF - 1979 Technical Explanation PDF - 1979
