Quick Reference - May 2004. Publication 901 is a quick reference guide that can tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country. Tables in the back of the publication show the countries that have income tax treaties with the U.S., the tax rates on different kinds of income, and the kinds of income that are exempt from tax. The website contains the full-text of the tax treaties between the United States and foreign countries (there are over 50 countries represented). Many of the treaties are accompanied by "technical explanations."
Internal Revenue Service: Income Tax Treaties