INCOME TAX TREATIES CURRENTLY IN FORCE
| Australia | Korea |
| Austria | Luxemborg |
| Barbados | Mexico |
| Belgium | Morocco |
| Canada | Netherlands |
| China, People's Republic of | New Zealand |
| Cyprus | Norway |
| Czech Republic | Pakistan |
| Denmark | Philippines |
| Egypt | Poland |
| Finland | Portugal |
| France | Romania |
| Germany | Russia |
| Greece | Slovak Republic |
| Hungary | South Africa |
| Iceland | Spain |
| India | Sweden |
| Indonesia | Switzerland |
| Ireland | Thailand |
| Israel | Trinidad & Tobago |
| Italy | Tunisia |
| Jamaica | Turkey |
| Japan | U.S.S.R.* |
| Kazakhstan | United Kingdom |
*The U.S.-U.S.S.R. Income Tax Treaty applies to certain members of the Commonwealth
of Independent States and Georgia, which includes: Armenia, Azerbaijan, Belarus,
Georgia, Kyrgyztan, Moldova, Tajikistan, Turkmenistan, Ukraine, and Uzbekistan.
The tax treaty does not apply to the Baltic States of Estonia, Latvia, and
Lithuania or to Kazakhstan or Russia.