IRS list of US income tax treaties A to Z: no entry for Singapore, Brazil or the United Arab Emirates (IRS, United States Income Tax Treaties - A to Z)
The IRS list has no entry between Belgium and Bulgaria (no Brazil), none between Russia and the Slovak Republic (no Singapore) and none between Ukraine and the United Kingdom (no United Arab Emirates). Malaysia is covered by the separate entry us-irs-treaty-list. A holder in any of these countries gets the 30 percent default rate.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“Belgium Bulgaria C Canada ... Russia - CAUTION Treaty Partially Suspended S Slovak Republic Slovenia ... Ukraine Union of Soviet Socialist Republics (USSR) - CAUTION Treaty Partially Suspended for Belarus United Kingdom United States Model”
Where it was read
Also read from the same source
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in these 2 guides