The International Tax Planning Association
The United States of America
Jurisdiction Editor:
Michael Spielman
  • Delaware Limited Liability Company Act (as amended, 2006)
  • Memorandum of Understanding with Jersey – 22 May 2002
  • Wyoming Limited Liability Act
Note: the text of corresponding statutes in other states, together with other US legislation, can be found on the Cornell Law School site - www.law.cornell.edu/statutes.html and also on www.findlaw.com
Tax Treaties
  • Australia
  • Austria
  • Austria - Exchange of Notes
  • Austria - Competent Authority Agreement
  • Bangladesh
  • Bangladesh - Exchange of Notes
  • Barbados
  • Belgium
  • Belgium - Protocol
  • Belgium - Competent Authority Agreement - May 2009
  • Belgium - Competent Authority Agreement - October 2009
  • Belgium - Competent Authority Agreement - January 2010
  • Belgium - Competent Authority Agreement - July 2010
  • Bulgaria
  • Canada
  • Canada - Competent Authority Agreement - 1984
  • Canada - Competent Authority Agreement - June 2005
  • Canada - Competent Authority Agreement - December 2005
  • Canada - Competent Authority Agreement - 2010
  • China, People's Republic of
  • China, People's Republic of - Protocol
  • China, People's Republic of - Competent Authority Agreement
  • Cyprus
  • Czech Republic
  • Czech Republic - Protocol
  • Denmark
  • Denmark - Protocol
  • Egypt
  • Estonia
  • Finland
  • Finland - Exchange of Notes
  • France
  • France - Exchange of Notes
  • Greece
  • Greece - Protocol
  • Greece - Protocol of Exchange
  • Hungary
  • Iceland
  • Iceland - Protocol
  • India
  • India - Protocol
  • India - Competent Authority Agreement
  • India - Memorandum of Understanding
  • Indonesia
  • Ireland
  • Ireland - Final Protocol
  • Ireland - Exchange of Notes
  • Ireland - Competent Authority Agreement
  • Israel
  • Italy
  • Italy - Protocol
  • Jamaica
  • Japan
  • Japan - Protocol
  • Japan - Exchange of Notes
  • Japan - Competent Authority Agreement
  • Kazakhstan
  • Kazakhstan - Protocol
  • Korea
  • Korea - Exchange of Notes
  • Latvia
  • Lithuania
  • Luxembourg
  • Malta
  • Mexico
  • Mexico - Protocol
  • Mexico - Competent Authority Agreement - August 2005
  • Mexico - Competent Authority Agreement - December 2005
  • Morocco
  • Morocco - Exchange of Notes
  • Netherlands
  • Netherlands - 2000 Competent Authority Agreement
  • Netherlands - 2003 Competent Authority Agreement
  • Netherlands - 2007 Competent Authority Agreement
  • Netherlands - 2010 Competent Authority Agreement
  • New Zealand
  • New Zealand - Protocol
  • New Zealand - 2008 Protocol
  • Norway
  • Pakistan
  • Philippines
  • Poland
  • Poland - Exchange of Notes
  • Portugal
  • Portugal - Final Protocol
  • Romania
  • Russia
  • Russia - Protocol
  • Slovakia
  • Slovenia
  • South Africa
  • Soviet Union
  • Soviet Union - Exchange of Notes
  • Spain
  • Spain - Protocol
  • Spain - Competent Authority Agreement
  • Sri Lanka
  • Sweden
  • Sweden - Exchange of Notes
  • Switzerland
  • Switzerland - Protocol
  • Switzerland - Competent Authority Agreement 2003
  • Switzerland - Competent Authority Agreement 2004
  • Switzerland - Exchange of Notes
  • Thailand
  • Thailand - Exchange of Notes
  • Trinidad & Tobago
  • Tunisia
  • Turkey
  • Turkey - Protocol
  • Ukraine
  • Ukraine - Protocol
  • United Kingdom
  • United Kingdom - Competent Authority Agreement 2005
  • United Kingdom - Competent Authority Agreement 2006
  • United Kingdom - Competent Authority Agreement 2007
  • United Kingdom - Exchange of Notes
  • Venezuela
  • Venezuela - Protocol
Tax Treaties – Pending
  • Chile
  • Chile - Protocol
  • Hungary
  • Luxembourg - Protocol
  • Switzerland - Protocol
  • Switzerland - Exchange of Notes
Tax Information Exchange Agreements
  • Antigua
  • Bahamas
  • Barbados
  • Bermuda
  • British Virgin Islands
  • Cayman Islands
  • Costa Rica
  • Guernsey
  • Isle of Man
  • Jersey
  • Liechtenstein
  • Liechtenstein - Appendix
  • Monaco
  • Panama
Tax Information Exchange Agreements - Pending
  • Gibraltar
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