NOTE: The tax exemption/reduction in Iceland provided for in the agreements in force can only be obtained by requesting an exemption/reduction from the Director of Internal Revenue on Form 5.42. Until there is an authorized exemption with registered number, you have to pay taxes in Iceland. BulgariaThe Bulgarian tax treaty and international agreements generally reduce U.S. taxes on residents of foreign countries, as provided for in existing agreements. With some exceptions, they do not reduce U.S. taxes on U.S. citizens or U.S. contract residents. U.S. citizens and U.S. treaty residents are subject to U.S. income tax on their worldwide income. Specific rules for frontier workers are contained in the following double taxation treaties: CyprusList of Cypriot tax treaties (EN) List of Cypriot tax treaties (EL) A tax treaty is a bilateral (bipartite) agreement concluded by two countries to resolve problems related to the double taxation of passive and active income of each of their respective citizens.
Income tax treaties generally determine the amount of taxes a country can apply to a taxable person`s income, capital, estate or wealth. An income tax treaty is also called a double taxation convention (DBA). The United States has income tax agreements with a number of countries.