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Double-tax treaty research helper

This tool helps you identify what to look for in the treaty. It does not state how a treaty allocates taxing rights.

Worksheet

WiT Access tools are for illustration, planning and record-keeping only. They do not constitute financial, tax, legal, immigration, insurance, mortgage or investment advice. Rules, eligibility and provider terms vary by jurisdiction and circumstances.

Use this output to prepare questions for a qualified professional.

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Employment — topics to investigate

  • Treaty residence. Confirm the article in the first–second treaty text, if a treaty exists.
  • Tie-breaker. Confirm the article in the first–second treaty text, if a treaty exists.
  • Permanent establishment. Confirm the article in the first–second treaty text, if a treaty exists.
  • Source country rights. Confirm the article in the first–second treaty text, if a treaty exists.
  • Residence country rights. Confirm the article in the first–second treaty text, if a treaty exists.
  • Foreign tax credit. Confirm the article in the first–second treaty text, if a treaty exists.
  • Exemption method. Confirm the article in the first–second treaty text, if a treaty exists.
  • Withholding. Confirm the article in the first–second treaty text, if a treaty exists.
  • Relevant article to locate. Confirm the article in the first–second treaty text, if a treaty exists.

How to use this

  • Enter the two countries and the income type.
  • Use the topic list to find the article in the treaty text.
  • Ask an adviser before relying on a reading of that article.

What this tool does

  • Lists treaty topics that are commonly relevant to the income type you select.

What this tool does not do

  • State a treaty outcome.
  • Quote a treaty article as if it settled the question.

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