Countries with the most tax treaties

The United Kingdom has one of the largest double-taxation treaty networks in the world, with around 130 agreements, and France and the Netherlands are close behind. These extensive networks reflect their roles as major trade and investment hubs. The exact count shifts as new treaties are signed and old ones renegotiated.

A double taxation treaty, or tax treaty, is an agreement between two countries that decides which one can tax specific types of income so the same money is not taxed twice. It sets reduced withholding rates on dividends, interest and royalties and defines tax residence and permanent establishment. These treaties give cross-border workers and investors more certainty about their liabilities.

A tax treaty assigns the right to tax each type of income to one of the two countries and provides tie-breaker rules to settle where you are resident. In practice this can lower or remove withholding tax on foreign income, stop you being taxed in full by both countries, and open a mutual-agreement process to resolve disputes. For remote workers earning across borders, the size of a country's treaty network directly affects the tax on that income.

The United States has income tax treaties with around 60 to 70 countries, a smaller network than the UK, France or the Netherlands. US treaties are also distinctive because of the saving clause and citizenship-based taxation, which means US citizens are generally taxed by the US regardless of where they live. Expats usually rely on foreign tax credits and exclusions alongside any treaty.