Income Tax Treaties Effective as of 1 January 2024

This Income Tax Treaties roadmap is an overview of the income tax treaties that have entered into force and went into effect as of January 1, 2024. It provides entry into force and effective dates and links to the treaty in English and other official languages that will help practitioners identify which treaties they should research further.

This roadmap charts out and highlights additional key provisions within each treaty, including:

Withholding Chart Analysis
MLI-modified articles
Minimum BEPS Standard status

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