The Purpose of Tax Treaties The United States has tax treaties or conventions with manycountries under which citizens and residents of the United States whoare subject to taxes imposed by foreign countries are entitled tocertain credits, deductions, exemptions, and reductions in the rate oftaxes of those foreign countries. If a foreign country with which theUnited States has a treaty imposes a tax on you, you may be entitledto benefits under the treaty. See Table 6-1,later. Treaty benefits generally are available to residents of the UnitedStates. They generally are not available to U.S. citizens who do notreside in the United States. However, certain treaty benefits andsafeguards, such as the nondiscrimination provisions, are available toU.S. citizens residing in the treaty countries. U.S. citizens residingin a foreign country may also be entitled to benefits under thatcountry's tax treaties with third countries. TaxTip: Antwerp hotel roomsYou should carefully examine the specific treaty articles that mayapply to find if you are entitled to a tax credit, tax exemption,reduced rate of tax, or other treaty benefit or safeguard.