New GTTC chapter takes flagship IBFD product closer to completionJul-29-2019
Recently, a chapter on article 1, “Persons Covered”, written by Daniel Gutmann and Stephane Austry, was added to the Global Tax Treaty Commentaries (GTTC).
The GTTC is the leading resource for in-depth treaty analysis. Authored by leading international tax experts, it sets out chapters for each of the OECD Model articles. The GTTC provides reliable expert opinions and interpretations to help tax professionals and academics assess the practical implications of tax treaties. It covers more geographical areas and treaty practices than any other commentaries tax professionals and academics have access to.
The GTTC is already the most comprehensive collection of treaty commentaries available to the global international taxation community. The last chapters to be added to the GTTC deal with article 29 and part of article 23 of the OECD Model.
What makes the GTTC unique?
Original content: Interpretations from top specialists globally. Readers can depend on well-balanced, peer-reviewed, original work that is the result of collaboration between external and internal experts and a distinguished editorial board.
An integrated solution: The GTTC is fully embedded into IBFD’s Tax Research Platform, pointing users to related treaties, case law, journal articles, books and other sources.
Breadth and depth of coverage: The GTTC is not just a commentary on the UN and OECD Models. It goes further in commenting on bilateral treaties for Western and emerging countries and the BRICS, making it possible to get a truly global perspective on treaty interpretation.