Treaty Changelog
A timeline of significant changes to international tax treaties — new treaties entering into force, suspensions, terminations, and updates to OECD and IRS source data.
TaxInPangea launches
902 treaties across 50 country networks — every rate traced to official government sources.
US-Belarus treaty partially suspended
Effective through December 31, 2026. Suspension covers selected articles in response to geopolitical developments.
US-Belarus treaty→OECD Model Tax Convention 2025 update approved
Updates address natural resources taxation and remote work provisions — the first substantive revision since the 2017 BEPS amendments.
IRS Table 3 updated
Updated through September 26, 2025. Table 3 lists countries with which the US has social security (totalization) agreements.
US-Russia treaty suspended
Articles 5-21 and 23 suspended. Withholding on dividends, interest, and royalties reverts to 30% statutory rate.
US-Russia treaty→US-Hungary treaty terminated
Treaty terminated effective January 1, 2024. All withholding reverts to statutory rates (30% for US-source payments).
US-Hungary treaty→US-Chile treaty enters into force
First comprehensive income tax treaty between the US and Chile. Provides reduced withholding rates on dividends (15%/5%), interest (15%/4%), and royalties (10%/2%).
US-Chile treaty→IRS Table 1 revised (Rev. May 2023)
Current authoritative source for US treaty withholding rates on income other than personal services. This revision remains the most recent as of April 2026.
OECD Multilateral Instrument (MLI) enters into force
104 signatories. The MLI modifies thousands of existing bilateral treaties simultaneously, introducing the Principal Purpose Test (PPT) and updated PE rules. The US has not signed.
MLI guide→