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good afternoon this is sean golden with golden golden here to discuss the basics of tax treaties uh the united states has entered into over 50 different international tax treaties uh income tax treaties specifically theres various other types of tax treaties theres a state tax freeze theres totalization agreements for social security uh contributions there are fat agreements foreign account tax compliance up but this focus is just going to be on tax treaties we can go on forever but were going to keep it to about five minutes to give you just a baseline understanding so what happens is the united states enters into different tax treaties with different countries the purpose of the tax treaty is to impact the way the tax rules will work between two different countries right the united states in a foreign country may have various different tax rules completely disparate from one another on on how things are taxed for example sometimes pension may be taxable um in the us not taxable a