“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,“ said Prof. Dr Klaus Vogel in an interview with IBFD. Read the interview

Why subscribe to the Tax Treaty Case Law?

Complimentary to the Tax Treaties Database. This unique case law database provides direct access to worldwide court decisions and case summaries. It is a practical tool for resolving issues regarding the interpretation and application of tax treaties.

• 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.
• Descriptions of judicial systems: provides a per country overview of the organization and operation of the judiciary. Details of how disputes are resolved and courts operate in respect of tax proceedings. Description of the procedural rules on litigation and the possibilities for appeal against assessments. Currently available for selected countries.
• With interlinked case summaries and case decisions.
• Advanced search options on topics and specific cases.
• Withholding Rates tables.
• Now includes direct links to relevant case law.

• A general register currently containing 3,000 cases and expanding.
• 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 links with IBFD's renowned Tax Treaties Database which contains the latest official texts of over 6,700 tax treaties and 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