ICAEW.com works better with JavaScript enabled.

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.

What's on this page?

  • Tax reform
  • Tax treaties
  • Tax news and developments
  • Tax rates and guides
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620

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 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.

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

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.

International 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.

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, fax 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.

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.