Global Tax Treaty Commentaries (GTTC)
The IBFD Global Tax Treaty Commentaries (GTTC) is the authoritative source for analysis and interpretation of tax treaty practices across the globe. This peer-reviewed, cutting-edge publication is authored by world-class academics and tax practitioners.
The GTTC Model articles and Issues collection provides high-level analysis of and commentaries with respect to each article in the OECD Model and the UN Model, along with a series of chapters on meta-topics. The GTTC Country Policy and Practice guides offer a comprehensive analysis of the treaty practice of many countries worldwide.
GTTC Country Policy and Practice identifies patterns in the tax treaties of a country and the main deviations from the OECD Model, UN Model and/or national tax treaty model in its policy and practice. The possible existence of a standard country treaty model and the presence of and reasons for any tax treaty deviations from the OECD and UN Models are assessed. This could include revealing different policies for treaties entered into with developing and developed countries. Furthermore, the publication reflects practical issues regarding the interpretation of treaty provisions by courts and tax administrations. GTTC Country Policy and Practice also indicates whether case law or tax rulings on the interpretation of treaties of a jurisdiction refer to recommendations from international organizations such as the OECD and UN or the Vienna Convention on the Law of Treaties.
The GTTC collection set incorporates the alternative treaty instruments developed in recent years in relation to tax administrative cooperation. These include tax information exchange agreements (TIEAs), the multilateral mutual administrative assistance (MMAA) treaty and ,of course, the Multilateral Instrument and how it has affected domestic treaty policy and tax treaties already in force.
The two collections, focusing on model analysis and country practice respectively, are intertwined. They follow an organic structure that will do justice to the interaction of the articles of the OECD Model and the UN Model in theory and practice in various countries. The publications are regularly updated, with all revisions remaining connected with each other. An abundance of material on the interpretation and application of treaty variations found in many countries but not reflected in the models is systematically analysed. Authors substantiate their statements by reference to the OECD Model and the UN Model, official commentaries, treaties, case law, journal articles and other sources, all accessible via hyperlinks.
Download the brochure