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References to the NAFTA in Income Tax Treaties Will Be interpreted as a References to the USMCA

References to the NAFTA in Income Tax Treaties Will Be interpreted as a References to the USMCA


Announcement 2020-06 provides the Treasury Department and IRS view on how to interpret references in U.S. income tax treaties to the North American Free Trade Agreement (NAFTA) once it is replaced by the Agreement between the United States Canada and Mexico (the USMCA). 

The announcement provides that once the USMCA goes into force, the IRS and Treasury will interpret any references to NAFTA in a U.S. income tax treaty as a reference to the USMCA. 

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Read more at: Tax Times blog

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