The online database Tax Treaty Case Law is a compendium of judicial decisions on the interpretation and application of treaties for the avoidance of double taxation. The register contains more than 2,800 tax treaty court decisions, with more than 600 extensive summaries in English and original-language texts of more than 1,500 decisions. Court decisions are added regularly.

Important new cases added to Tax Treaty Case Law
The US Court of Federal Claims has decided a third case involving NatWest bank, this time holding, inter alia, that the multiple US branch offices of the bank could be combined to form a single permanent establishment (PE) under the 1975 United States-United Kingdom income tax treaty. View case summary

Further information on Tax Treaty Case Law

New features for IBFD Online homepages
The online databases Investment Funds and Partnerships now include:
News - Continuously added news items.
Recent updates - Summary of the latest information added.

Europe - Corporate Taxation
A new chapter on the Slovak Republic has been added to Europe - Corporate Taxation. This online database provides a detailed and complete survey of all taxes applicable at every stage of a company's life.
Free trial and further information

Europe - Individual Taxation
This online database offers a country-by-country analysis of the taxation of resident and non-resident individuals throughout all the major economies of Europe, covering the taxation of both personal and business matters. Recently, a chapter on Cyprus has been added.
Free trial and further information

2006 version of the 4-volume set A Guide to the European VAT Directives published
Issued annually this set of four books summarizes all provisions concerning VAT including the legislative history. Subscribers to the online database VAT Directives in Europe receive a copy for free.

Volume 1: Introduction to European VAT and other indirect taxes View full contents
Volumes 2 and 3: Cases on European VAT View contents volume 2 | View contents volume 3
Volume 4: An integrated text of the Sixth VAT Directive View full contents

Authors: Ben Terra and Julie Kajus
Published: February 2006 | Pages: 4720
Price: EUR 310 / USD 390
Further information & ordering

The Interpretation of Income Tax Treaties with Particular Reference to the Commentaries on the OECD Model
Published in cooperation with the Canadian branch of the IFA to examine the following:

To what extent do the commentaries fall within Arts. 31 and 32 of the Vienna Convention on the Law of Treaties?

Are the commentaries binding in international law on the Member countries of the OECD?

What is the role of observations?

Published: February 2006 | Pages: 400
Price: EUR 95 / USD 114
View full table of contents | Further information & ordering

Interpretation and Application of Tax Treaties I
Introductory Level | March 6 - 8, 2006 | Download the brochure

Introduction to European Value Added Tax
Introductory Level | March 13 - 16, 2006 | Download the brochure

EU Direct Corporate Taxation
Intermediate Level | March 20 - 22, 2006 | Download the brochure

Interpretation and Application of Tax Treaties II
Intermediate Level | March 27 & 28, 2006 | Download the brochure