IBFD‘s Tax Treaties Database provides you with the latest official texts from the global tax treaty network and complete domestic and cross-border rates on dividends, royalties and interest. It contains 6,000 tax and social security treaty documents including protocols, supplementary agreements and exchanges of notes to these treaties.

• The Tax Treaties Database incorporates complete and up-to-date rates tables, including not only domestic corporate & individual rates on dividends, royalties & interest, but also all dividend, royalty and interest rates with related countries. Each rate is directly linked to treaties, treaty articles, and footnotes.
• Includes 2,146 US IRS Documents.
• Treaties in force and treaties pending ratification are all included as well as significant terminated treaties.
• New embedded links have been created giving instant comparisons of a treaty article to the relevant OECD, UN and US model conventions, where possible.
• Features a daily feed of tax treaty news, such as links to treaty and protocol content summaries from IBFD‘s Tax News Service database.
• Advanced search facilities help you find the treaties you need quickly and efficiently.
• Listing of recently added and amended texts.
• Updated every working day.

Tax Treaties Database contains treaties concerning the following:

• Avoidance of double taxation of income and capital
• Avoidance of double taxation of estates, inheritances and gifts
• Avoidance of double taxation of shipping and air transport

and other relevant agreements including:

• Selected EC Directives and conventions
• OECD Draft Convention (1963) on income and capital
• Condensed versions of the OECD Model Convention on income and capital (1977, 1992-2005, 2008)
• Complete version of the OECD Model Convention on income and capital (2005) in pdf
• OECD Draft Convention (1966) on estates and inheritances and OECD Model Convention (1982) on estates, inheritances and gifts
• UN Model Conventions on income and capital (1980, 2001)
• UN Negotiation Manual between developed and developing countries
• Access to IBFD‘s growing body of social security treaties, including supranational EU regulations, multilateral treaties and bilateral treaties of 30 OECD Member States

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