The 2016 U.S. Model Income Tax Treaty

Special Edition: 2016 Year in Review    |    Read series

By Galia Antebi, Stanley C. Ruchelman, Philip R. Hirschfeld, Kenneth Lobo, Christine Long, Sheryl Shah, and Elizabeth V. Zanet

On February 17, 2016, the U.S. Treasury Department released its 2016 Model Treaty. This month, as we reminisce on the best of 2016, we review significant revisions to the baseline text from which the U.S. initiates treaty negotiations.   See more →

Articles in this series:

• U.S. Treasury Announces New U.S. Model Income Tax Treaty
• 2016 Model Treaty – Special Tax Regimes
• 2016 Model Treaty – Limitation on Benefits Revisions
• 2016 Model Treaty – Mandatory Arbitration
• 2016 Model Treaty – B.E.P.S. and Expatriated Entities