International treaty

USA: tax treaties

Tax treaties and related documents between the UK and USA.


2001 USA-UK Double Taxation Convention as amended by the 2002 protocol - in force

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The double taxation convention entered into force on 31 March 2003 and was amended by signed protocol on 19 July 2002.

It’s effective in the:

USA from:

  • 1 May 2003 for taxes with held at source
  • 1 January 2004 for all other US taxes

UK from:

  • 1 April 2003 for Corporation Tax
  • 6 April 2003 for Income Tax and Capital Gains Tax
  • 1 May 2003 for taxes withheld at source
  • 1 January 2004 for Petroleum Revenue Tax
Published 1 July 2005