Under each of the above headings, the domestic situation is described followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country). Each chapter follows a common format to allow direct comparisons to be made between countries.

• Part C
  - Fully updated treaty charts outlining the latest withholding tax rates from one OECD Member country to another under a tax treaty effective on 1 June 2009
  - tax treaty network status report, outlining the most recent negotiations and treaties signed and initialed
  

• Appendices
  - current list and short description of previous OECD reports related to the Model Tax Convention
  - OECD Discussion Drafts related to the Model Tax Convention

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Authors and editors at IBFD are made up of more than 45 nationalities. As practicing experts in their field they are fully aware of the latest local developments.