IRS PUBLICATION 901

A document which states various tax treaties that exist between the United States and international governments, and determines whether treaties reduce or exempt residents of those countries from US income tax obligations. Provided by the Internal Revenue Service (IRS), it also identifies whether an income tax obligation is cut down or eliminated, depending on the treaty provision in a particular country. If a type of income is not indicated within a given treaty, citizens of that country will be taxed by the US at the regular rate.