List of DTAs, Limited DTAs and EOI Arrangements

Key requirements

Select the jurisdiction and check the In Force status before relying on a treaty rate or exemption. A signed but unratified agreement has no force of law. Other filters identify treaties modified by the MLI and those containing arbitration provisions. Read the original agreement together with protocols, MLI changes and effective-date provisions where applicable; the headline existence of a DTA does not establish the treatment of every payment. Limited DTAs and information-exchange arrangements have narrower purposes than a comprehensive income tax treaty.