This information is only of a general nature, intended simply as background material, omits many details and special rules and cannot be regarded as legal or tax advice.

On January 6, 1998 the United States Treasury Department announced the entry into force and effective dates of income tax treaties and protocols ratified by the United States Senate on October 31, 1997. New treaties, and in some case s related protocols, have entered into force with South Africa, Thailand, Ireland, Switzerland, Austria and Turkey. The treaties replaced by and effective dates of these new treaties are set forth in the following table:—

Country	History or Date of Prior Treaty	Effective for Taxes Withheld at Source (amounts paid or credited on or after)	Effective for Other Tax Matters (taxable periods beginning on or after)
South Africa	Prior treaty terminated in 1987 under the U.S. Anti-Apartheid Act.	January 1, 1998	January 1, 1998
Thailand	First tax treaty between the two countries.	June 1, 1998	January 1, 1998
Ireland	1949	January 1, 1998	January 1, 1998
Switzerland	1951	February 1, 1998	January 1, 1998
Austria	1957	April 1, 1998	January 1, 1999
Turkey	First tax treaty between the two countries.	January 1, 1998	January 1, 1998

In addition, a fourth protocol to the U.S. income tax treaty with Canada is retroactively effective to April 26, 1995 with respect to certain real property gains and to amounts paid or credited after December 31, 1995 with respect to the taxation of socia l security benefits.

© 1998, 2001, 2005