Also are they even working? I don't see anything in the tool-tip.
They do work, just not like one would expect:
The one who gives away the treaty gets credits, the one who recieves the treaty gets +25% to research/influence growth/manufacturing for 50 turns.
(this stacks, i have got around +500% to research in one game^^)
Those are also two-way-treaties meaning that if you give away the treaty you cant get it from the AI you gave it.
(But i have never seen an AI research it anyway)