Foreign countries across the world have intricate tax treaties with the United States, which include topics such as exchanging tax information with tax authorities. In order for these tax treaties to come to fruition, they must first pass through the Executive and Legislative Branches of the U.S. Government for approval.
The Secretary of the Treasury, part of the Executive Branch and appointed by the President, has the responsibility for negotiating federal income tax treaties with foreign countries. When negotiations are completed with a foreign country, the Treasury Secretary submits the negotiated treaty to the Senate Foreign Relations Committee for the advice and consent of the Senate.
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