“With Tax Treaty Case Law's clearly arranged disposition and by its search machine I can easily find decisions which are pertinent for my specific question,“ says Prof. Dr Klaus Vogel in an interview with IBFD. Read the interview

Why subscribe to the Tax Treaty Case Law?

This database gives you direct access to worldwide court decisions on cross-border tax issues. All relevant international tax case law is gathered in one comprehensive well-structured database.

• The best way to find the right interpretation and application of a tax treaty.
• Global overview of international tax disputes with a clear description in English.
• All summaries are linked to the relevant treaties to allow easy tax comparison.
• Fits the needs of international tax advisers and lawyers, corporate tax experts and governmental and academic institutions.
• Advanced search options on topics and specific cases.
• Updated frequently.

• A general register specifying identified cases: Currently with 2,900 cases, the general register will in the end cover approximately 4,000 decisions.
• The text of court decisions from both higher and lower courts: available in the original language.
• Summaries in English of the identified cases: currently some 880 summaries in English are included, mainly from courts in OECD Member countries.
• Direct link with IBFD's renowned Tax Treaties Database which contains the latest official texts (and an increasing number of historical versions) of nearly 5,000 tax treaties and historical versions together with over 2,000 protocols, supplementary agreements and exchanges of notes to these treaties.

Australia, Austria, Belgium, Canada, Czech Republic, Denmark, Finland, France, Germany, India, Ireland, Israel, Italy, Luxembourg, Netherlands, New Zealand, Norway, Portugal, Russia, South Africa, Spain, Sweden, Switzerland, United Kingdom, United States