View MLI Reservations and Notifications Side by SideJun-20-2018
The IBFD Tax Research Platform offers easy-to-use tools for efficient and quick research through your subscriptions. One such tool is the Treaty Article Comparison tool, which was recently updated to offer important new functionality. The Treaty Article Comparison tool now allows users to view MLI Reservations and Notifications documents side by side, thereby identifying the MLI provisions that impact the covered tax agreements between contracting states.
The steps below guide you on the practical application of this tool.
Go to the Treaty Article Comparison tool. Select “MLI Reservations and Notifications” from the “Collections” drop-down menu.
Subsequently, select “Austria” under “Country”, and select “Austria MLI Reservations and Notifications (2017)” under “Select Document”.
Next, move to the Select Document 2 box and select “MLI Reservations and Notifications” from the “Collections” drop-down menu. Select “Poland” under “Country”, and select “Poland MLI Reservations and Notifications (2017)” under “Select Document”.
Finally, you may choose between comparing entire documents or one or more treaty articles, for example “Article 5 – Application of Methods for Elimination of Double Taxation”.
The comparison shows which Notifications both treaty parties have chosen.
Tip: If you wish to keep this comparison on your screen but would also like to read a particular treaty article or MLI article in combination, right-click the article link to open it in a new window or tab for ease of use.