Tax Treaties Database
- Tax Treaties Database
- Why subscribe?This 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 over 10,000 tax, exchange of information and social security treaty documents, including protocols and amendments, supplementary agreements and exchanges of notes to these treaties. Side-by-side view to compare treaties, treaty versus model or language versions is also available.
- Tax News Service – Latest developments in international tax including BEPS and MLI (last 12 months)
- Withholding Rate Tables
- EU Law
- Administrative Documentation (US IRS)
Tools and Action Functionality
- Compare entire treaty documents, individual treaty articles or two different language versions side by side
- Export treaty article for multiple treaties to MS Word, Excel or PDF
- Treaty Status Monitor - Find real-time information on the status of a treaty, protocol or related document
- Compare similar tables for multiple countries, including MLI Country Monitor and Withholding Rates Tables
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.
- Features a daily feed of tax treaty news, such as links to treaty and protocol content summaries from IBFD‘s Tax News Service database
- Sections of country chapters affected by recent developments feature direct links to the relevant tax news
- Coverage of all BEPS implementation measures at a national level
- Standardized outlines enabling side-by-side comparison of documents
- Easy-to-use (compare) tools which help you do your research more quickly and efficiently
- Quick search facilities
- Access for up to five users (additional users for a small fee)
- Frequent Updates
- Ability to export data from tables to Excel
- Create and save unique personalized searches and documents under your Favourites
- “See Also” feature to show the latest related developments
Effective navigation between different sets of information wherever you go, no matter what device you are using
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