By selecting a generic information collection (e.g. Country Surveys, Treaties, ECJ Case Law, etc.) in the middle frame you can open up more specialized search dimensions in the left-hand menu to further specify your search. The search options in the menu on the left enable the user to drill down to relevant results. Via 'Region' you may select the documents which are relevant for countries in a certain region (e.g. Latin America). Via 'Topic Search' you are able to select a major topic in international taxation (e.g. VAT or Holding Companies), to show the documents which are relevant for a certain topic. The options searches are in line with the various IBFD online collections we offer on certain regions (e.g. Latin American Tax Explorer Plus) or topics (e.g. Holding Companies). However, if you subscribe to several IBFD collections, you may see more results for these search criteria.
Search and Navigation
Search and Navigation
- How can I focus in this integrated IBFD Tax Research Platform on a specific region or topic?
- How do I find country-specific information?
If you select the search option 'Country' in the menu on the left, all relevant information collections dealing with a particular country will be shown in the middle frame. For example, if you are looking for the detailed analysis of the tax system of the United Kingdom, just select the collection 'Country Analyses' in the middle frame and then United Kingdom in the search option 'Country' in the frame on the left. The result list will show the detailed analysis chapters on Corporate Taxation and Individual Taxation for the United Kingdom. You may select the link to the entire chapter or choose a specific subsection of the chapter.
- Why do I see non-European countries in the search option 'Country', while I only have access to an IBFD product that covers European countries?
European countries have many treaties with non-European countries, and IBFD also reports on these, and other, cross-border tax developments. Therefore you might also see non-European countries in the search option 'Country' when your subscription covers Europe only. In most cases, selecting a non-European country would show you a list of news reports or treaties relating to both a non-European country and a European country.
- How can I see if a country has implemented BEPS Action Points?
Our new BEPS Country Monitor with Compare Tool, covering 50 countries, helps you stay abreast of the BEPS-related legislative changes taking place in the jurisdictions of relevance to you. It details the latest BEPS developments and implementation status per Action Point and country in a succinct, tabular format. To use the Compare Tool on the Tax Research Platform:
1. Select the Tools tab from the top left menu
2. Select Country Tables Comparison
3. Select BEPS Country Monitor from the drop-down menu in the left column
4. In the Countries menu, you can select:
- All EU Member states
- All OECD Member countries
- Individual countries
- Or use Select All at the bottom to select all countries in one go
5. Click Submit
6. In the Organizations menu, you can select, for example, OECD, to include a table with links to the original OECD reports and to specific information in our International Tax Structuring collection. If selected, click Submit again
7. In the Action Points menu, you can select:
- Singular Action Points
- Use Select All at the bottom to select all Action Points in one go
8. Click Submit
9. Click Generate Table to create your tailored Compare Tool
- Where can I find introductory chapters on specific topics or regions in the IBFD Tax Research Platform?
IBFD collections which deal with the major topics in international taxation (e.g. Holding Companies, Mergers & Acquisitions, etc.) contain extensive introductory chapters that explain the topic in full detail. These chapters are available in the same collection (Topical Analyses) under the main heading (e.g. Holding Companies) where you can find the country chapters on a specific topic. Introductory chapters on a particular region are to be found under Country Analyses. This is, for example, now the case for Latin American Tax Explorer Plus.
- Can I navigate through a country chapter, treaty or model on the basis of tax topics?
Yes. When you open a country chapter, navigation by outline is active in the left column on default. When clicking the button ‘Topics’, all tax terms are shown. Only the terms in black will provide you with hyperlinks to relevant sections in the document. (see screenshot below).
- How can I find information on most favoured nation (MFN) clauses?
IBFD’s topic search function directs you to the treaties that have an MFN clause. The treaty provisions affected by the MFN are highlighted in treaty texts and the withholding rates tables. With one simple search, IBFD’s Tax Research Platform does all the legwork for you by showing you:
- Which treaty articles regarding dividends, interest and royalties are affected by an MFN
- The location of the MFN clause within the treaty text
- Withholding rates tables showing the new rate when an MFN has been triggered
- Explanatory footnotes about the provision, the previous and current treaty rates, and any conditions that may apply
In addition, information regarding the existence of MFN clauses will continue to be included in reports on the details of treaties carried on IBFD’s Tax News Service. Where possible, the activation of an MFN clause will also be reported.
Note: When searching, clients should use the British spelling of “favoured”.
- Where can I find the latest issue of a journal, and how, in general, do I find journal issues?
Every IBFD journal title is listed under the Journals collection on the IBFD Tax Research Platform. By selecting any journal, you will get a chronological result list with pre-published articles and the articles of the latest issue. For searching a particular journal issue (not necessarily the latest issue), you can use the search controls "Year" and "Issue" in the search menu on the left. Under the "News & Updates" tab, we have included a further tab called "Latest Journal Articles". Per IBFD journal, this shows the latest pre-published articles on the left and the contents of the latest completed journal issue on the right.
- Where are the comparison tools of the IBFD products Corporate and Private Investment Income?
The comparison tools are now centrally located, together with all other IBFD tools, under the Tools tab at the top of the left menu. When you click on the icon "Country Tables Comparison" you can select the item in the left menu called "Outbound Payments". From then on you can make a selection for Corporate Tax Rates, or Individual Tax Rates.
- How can I recognize the information belonging to a specific IBFD collection in the IBFD Tax Research Platform?
The contents of your subscriptions are clearly arranged in different information collections, such as News, IBFD’s various levels of country descriptions (e.g. Country Key Features, Country Surveys, and Country Analyses), Treaties, Topical Analyses, EU Law and Case Law.
- What are the information icons for?
Behind every collection name there is a small information icon. When you hover over it with your mouse, it provides a very brief explanatory test of what the collection entails.
- Can I disable highlighting when printing?
Under the print options, you can choose the option of printing with or without highlights. This can be done by checking or unchecking the box on the bottom tool bar.
- How can I search my products/subscriptions only?
If you are logged on to the IBFD Tax Research Platform, there is, at the top of the left frame, a check box labelled 'Select my subscriptions only'. Checking this box and subsequently performing a search only gives the results from the collections you subscribe to. Normally, your subscriptions are shown on default unless you have changed your default settings.
- Boolean / advanced search
The IBFD Tax Research Platform offers you the possibility to perform an advanced (Boolean) search. This will allow you to refine search results even further by selecting AND (find pages that have all these words), OR (find pages that have one or more of these words) and AND NOT (don't show pages that have any of these unwanted words) in combination with different keywords. By clicking on the 'Advanced Search' link in the left frame, you will get the keyword search interface:
- Is it possible to select treaties that are in a certain language?
Yes. The IBFD Tax Research Platform offers you the possibility to filter our Treaties collection for treaties published in a certain language. You can do this by clicking on the Treaties collection on the IBFD Tax Research Platform. In the drop-down menus on the left side of the screen you can find the language drop-down. Then simply select the language of your choice.
Note: You can apply this filter at any time during your search of the Treaties collection.
- Is it possible to search for certain treaty-related documents only (e.g. protocols, letters of exchange)?
Yes. You can search for a specific type of document, i.e. a protocol, MOU, technical explanation, exchanges of letters etc. Simply use the 'Document Types' drop-down in the left frame to filter out the type of document you wish to view.
- Can I search the Library catalogue from the Tax Research Platform?
Yes, at the top of the left frame of the IBFD Tax Research Platform, under the checkbox 'Select my subscriptions only', you can see one more checkbox labelled 'Include IBFD Library Catalogue'. Checking this box and subsequently performing a search will show results from the IBFD Library Catalogue, comprising 19,000 books, over 1,100 journals and online databases, 8,000 law texts and official documents.
- How can I find information on the Multilateral Instrument (MLI)?
Our new MLI Country Monitor provides you with an overview of the different positions taken by the signatories to the Multilateral Instrument, including deep links to the corresponding MLI article or provision in the Reservations and Notifications document of an MLI signatory. The MLI Country Monitor is part of the Quick Reference Tables collection on the IBFD Tax Research Platform. A country-by-country overview is available in the Tools section under Country Tables Comparison.
Additional links to the MLI and the MLI Country Monitor are also available as shortcuts in the right-hand panels of the IBFD Platform home page and on the Quick Reference Tables and Treaties collection pages. For quicker access, bookmark the MLI to your Favourites tab and benefit further from links to the MLI Explanatory Statements, offering more detailed explanations within the different BEPS Actions and editorial notes on income and capital treaties, indicating whether either or both of the treaty partners have listed the treaty under their covered tax agreements.