‌‌‌‌‌Tax Treaties

Navigate the world of international tax agreements with ease.

Global initiatives to curb tax avoidance have an unprecedented impact on bilateral tax treaties worldwide. In a rapidly changing tax landscape, you need to be fully aware of the implications for your cross-border operations. Quick access to reliable information is crucial for the correct interpretation and application of complex tax treaty rules, now more so than ever.

Stay on the ball with our all-in-one and up-to-the-minute resource on international tax treaties.

Key Features and Benefits

Get the best value for your money with the most comprehensive coverage of tax treaties worldwide:

• Our unrivalled Treaties & Models collection gives you access to official language versions and English translations of more than 14,000 treaty documents. Including protocols and amendments, FATCA, supplementary agreements and exchanges of notes.
• Documents include real-time information on treaty status and MLI applicability and integrated news coverage of the latest developments.
• Including full texts, summaries and synthesized texts of tax agreements amended by MLI.
• Access to all model agreements and conventions by international organizations and tax administrations, including OECD, UN and ASEAN.
• The authoritative Global Tax Treaty Commentaries collection offers you extensive analysis and comparison of model articles and treaty policy and practice in more than 30 countries. Including historical versions dating back several years.

Save time on your tax research with easy-to-use tools and tables for quick answers on the go:

• Find real-time information on the status of a country’s treaties, protocols and related documents with our Treaty Status Monitor. This handy tool creates a comprehensive matrix that allows you to view treaty-related statuses for up to 50 jurisdictions at once. Includes all Income and Capital, Social Security and Exchange of Information agreements, as well as FATCA. Also indicates applicability of MLI with respect to Income and Capital tax treaties.
• Our easy-to-use quick reference tables cover withholding tax rates, MLI positions, dispute resolution and all OECD and EU implementation measures in jurisdictions around the globe, such as BEPS and ATAD. Built-in functionality lets you easily compare similar tables for multiple jurisdictions, such as MLI Country Monitor and Treaty Withholding Rates Tables.
• View documents side by side for easy comparison of full treaty documents, individual treaty articles, different language versions and treaties vs. models.
• Export full treaty documents or individual articles of multiple treaties to PDF, Excel or Word.

Stay ahead with up-to-the-minute and reliable information on the latest developments in international taxation:

• Our fully integrated Tax News Service brings you timely news reports on global developments, including BEPS and MLI.
• Find all key information on hot tax topics at a glance in our Tax Dossiers. Everything you need to know about important developments, such as MLI and BEPS, the Digital Economy, DAC6, the Anti-Tax Avoidance Directive (ATAD) and Brexit. With summaries and quick links to all relevant information, tools and tables on our Tax Research Platform.
• Our live and on-demand Webinars cover key developments and hot topics, with practical advice to help you address your daily tax challenges.
• Our weekly video series Tax Takes: News & Views gives you the latest news and insights on hot and emerging topics. Each video contains a summary of the week’s top news, followed by an interview with a leading tax expert on a current topic.

Get the full background with the most authoritative source of reference documents:

• Domestic Case Law, ECJ Case Law and Tax Treaty Case Law are covered extensively in our unique Case Law collection. Thousands of court decisions and concise summaries offer you guidance on the interpretation and application of tax laws and treaties.
• Tap into our vast Primary Sources collection for the latest national legislation, including historical and domestic language versions. The latest information from international organizations such as EU, OECD, UN and PATA. Including the BEPS Action Reports, the China Circulars Collection and US IRS documentation.

Make sure you have the complete picture with our practical analysis and in-depth studies:

• The IBFD Talking Points are opinion pieces that bring you timely analysis and interpretation of the key tax developments covered in our news reports.
• Our Journals and Article collections offer you in-depth analysis of important developments in international taxation. Customize your selection to receive the articles that are relevant to the areas and topics of your interest.
• Explore the latest research on a wide variety of topics with our Online Books collection. Also available in print and eBook format.

Full content integration and combined offerings of information and services are a recipe for successful tax research:

• Complete integration of news and analysis across all information collections makes for a seamless online experience.
• Quick links to relevant sources and documents ensure quick and efficient research.
• You get the complete package with our combination of information and training. Advance your professional development with our tax courses and certification programmes, such as the IBFD Advanced Professional Certificate in International Taxation.

State-of-the-art built-in functionality and personalization guarantee a satisfying user experience:

• An unmatched search engine and easy navigation across all devices and browsers get you quick and accurate results, wherever you are.
• Standardized formats and advanced action functionality enable you to compare tables for multiple jurisdictions and view documents side by side. For easy comparison of national tax systems, full treaty documents and treaty articles, primary source documents and case summaries.
• Action controls for printing and exporting documents to PDF, Excel or Word allow you to work offline and incorporate information in internal documentation.
• Quick reference tools enable you to save your favourite documents, overviews and searches and add notes in documents for future reference.