Tables / Economy & Money
Double-taxation treaty between A and B
Is there an income-tax treaty (DTT) between A and B, and since when?
- How to read a cell
- Whether the two countries have a treaty against double taxation (so income is not taxed twice), and since when. 'Listed' means the treaty exists but we could not confirm when it came into force; 'terminated' means it no longer applies. 'No data' means the open lists do not tell. “No data” means the source has no figure for that pair — the note in the cell says why; “not applicable” means the question does not arise for that pair.
- Reliability
- medium — DRAFT layer: the MLI position documents of the 107 signatories (OECD), i.e. the treaties each notified as Covered Tax Agreements, with signature and entry-into-force dates, plus the IRS list for US pairs (the US is no MLI signatory); '—' needs both sides' full networks (Germany, Switzerland, Austria and others listed only part of theirs, so their gaps stay '?'); '?' also where a side is outside the MLI; eight scanned positions (Albania, Estonia, Jordan, Namibia, Oman, Saudi Arabia, South Africa, UAE) not read; terminations and Russia's suspension of key articles hand-listed with sources; amending protocols not shown — national treaty lists are the next layer
- Answered
- 22 % of 39,402 directed cells have an answer; the rest say why not
- Refresh
- yearly (new positions and treaties)
- Credit
- Source: OECD, MLI positions (Article 2 notifications), read 2026-09-24; draft layer — verify with the tax authority — licence
- Source: IRS, United States Income Tax Treaties – A to Z, read 2026-09-24 and 2026-10-06 — licence
- Source: CountryPair — licence
One country against all others
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Hover a line for its note, or switch the notes on.
The table
Rows are country A, columns country B; the two-letter codes are the usual country codes (AM = Armenia, DE = Germany…). Hover a cell to see the full value and its note. A dash means “no” or “nothing recorded”; a striped cell means either “no data” (the source has no figure for this pair — the note says why) or “not applicable” (the question makes no sense for this pair, for example a sea route for two landlocked countries). “All regions” on both sides shows the whole table.