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Taxation in the US

Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.

Looking for more information on the United States? Our country resources provide accounting guides, economic forecasts, profiles, guides to doing business and information on working in the US.

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.

UK–US Double Tax Treaty

US: Tax treaties
Details of tax treaties in force between the UK and the US, provided by HMRC.

Special Tax Bulletin: UK/US Double Taxation Agreement
Bulletin published by HMRC (formerly the Inland Revenue) in April 2003 which provides an introduction to the agreement and looks at the treaty in depth.

Tax Convention with The United Kingdom (Treaty Doc. 107-19)
Text of the hearing before the US Senate Committee on Foreign Relations on 5 March 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.

Other resources

Income Tax Treaties (US)
Complete listing of 54 Income Tax Treaties in full text, with additional technical explanation where available. Provided by the Internal Revenue Service (IRS)

US Tax Treaties (901)
An IRS publication summarising US income tax treaties.

US-Canada Tax Treaty (597)
IRS publication providing guidance on the application of the tax treaty.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

United States: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

IRS: Tax Code, Regulations and Official Guidance
Official guidance from the Internal Revenue Service on the Internal Revenue Code and federal tax regulations.

United States: Deloitte International Tax Source
Online database providing information on withholding tax, tax treaties and transfer pricing.

Tax Rates Online
Tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within and across countries.

International Tax Handbook
Published by Nexia, the international accounting network. Each country chapter gives an overview of company structures and the main personal, corporate and indirect taxes in each jurisdiction.

Worldwide personal tax and immigration guide: United States
A summary of the personal tax regime in the United States compiled by EY. Information includes:

  • income tax
  • social security taxes
  • tax filing and payment procedures
  • visas and permits for work and residence
  • double tax relief and tax treaties.

Worldwide corporate tax guide: United States
A summary of the corporate tax regime in the United States compiled by EY. Information includes:

  • taxes on corporate income and gains
  • determination of trading income
  • other significant taxes
  • treaty withholding tax rates.

Worldwide VAT, GST and sales tax guide: United States
A summary of the value-added tax, goods and services tax and sales tax system in the United States compiled by EY. Information includes:

  • who is liable
  • tax rates
  • time of supply
  • recovery of tax
  • invoicing
  • tax returns and payment.

Worldwide estate and inheritance tax guide: United States
A summary of the estate tax planning system in the United States compiled by EY. Includes rates, who is liable, exemptions and reliefs, and filing procedures.

Tax on corporate transactions in United States: overview
Comprehensive guide from Thomson Reuters Practical Law describing key issues for cross-border tax, tax law and practice in different jurisdictions.

Taxes by state
State-by-state guide to taxes on income, sales, property and estates. Collected and maintained by the Retirement Living Information Center.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Other resources

TaxNewsFlash: United States
KPMG provides a bulletin summarising the latest tax developments in the USA.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

US - Succession laws

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Dr Edgar H Paltzer International Succession Laws April 2022

An overview of succession laws in the United States, including rights of inheritance, vehicles of succession, cross-border issues and tax issues.

United States - Tax system

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Dennis Campbell International Tax and Investment Service October 2021

An overview of business and personal taxation in the United States.

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Articles and books in the Library collection

Additional information on taxation in this country may appear in general works which do not appear in this list. If you need assistance identifying the material available, please contact the enquiry team.

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 or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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