On this page you can access a range of articles, books and online resources providing quick links to information such as tax rates, tax news and double taxation treaties.
Some features on this page link to licensed products and are only available to logged-in members and students.
Tax rates and guides
We provide a selection of reports and databases giving the latest tax rates and guidance.
United States of America Tax Guide
Regularly updated overview of personal and corporate taxation from PKF International
International Tax & Business Guide: United States
Publication from Deloitte summarising the country's investment climate, operating conditions and tax system
Expatriate tax guide: United States inbound
Overview from Grant Thornton of the tax system for expatriates taking up employment in the United States
Internal Revenue Service (IRS)
Tax collection agency
WorldWideWeb Tax
Portal described as the 'first comprehensive US tax directory on the web' this service provides a range of free US tax information including IRS forms, IRS instructions, IRS publications, IRS tables, IRS rate schedules, IRS charts and IRS worksheets. Alongside this, you can find the answers to common IRS tax questions, a glossary of US tax terms, and 'Your state at-a-glance' tax reference guides to each US state.
Information on tax rates and guides is available to logged-in members and students.
Tax news and developments
Articles reporting on the latest tax news and developments are available to logged-in members and students.
Tax treaties
We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.
Other resources
Income Tax Treaties (US)
Complete listing of 54 Income Tax Treaties in full text (in PDF format), with additional technical explanation where available. Provided by the Internal Revenue Service (IRS)
UK - US Double Tax Treaty
Special Tax Bulletin: UK/US Double Taxation Agreement (Inland Revenue)
A 20 page tax bulletin (PDF format) available on the HMRC web site from the Inland Revenue which provides an introduction to the agreement and looks at the treaty in depth.
Tax Convention with The United Kingdom : Treaty Doc. 107-19 (Senate)
Text of the hearing before the US Senate Committee on Foreign Relations on March 5th 2003 regarding the US-UK Double Tax Treaty including the opening statement from Senator Richard G. Lugar and witness statements from the US Department of the Treasury, Joint Committee on Taxation and the National Foreign Trade Council.
Surveys and analyses
We have access to the following databases, which provide country analyses for taxation that include the US.
- Business Operations in the United States
- Global Tax Surveys
- Intellectual Property Taxation
- Investment Funds
- Mergers & Acquisitions
- Partnerships
- Permanent Establishments
- Transfer Pricing Database
- Trusts
Information from these databases can be accessed in person by visitors to the Library or provided remotely by post, fax or email through our document delivery service within the terms of the licences held by the LIS.
Further reading
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
The ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.