Tax Research Platform

 

Tap into the premier source of cross-border tax information.


IBFD is the one-stop, go-to source for all your tax research needs. Our Tax Research Platform offers the most comprehensive and up-to-date coverage of worldwide tax information, presented in conveniently arranged collections and with easy-to-use tools and tables for practical guidance and quick answers. Full content integration, a superior search interface and state-of-the-art action functionality guarantees a seamless online experience. Anywhere, anytime and across all devices.

Subscribe to any of our integrated Content Solutions for tax professionals and reap the full benefits of the IBFD Tax Research Platform.

 

 

 

Key Features and Benefits

Get the best value for your money with the most comprehensive coverage available, in breadth and depth:

  • Get the full story with the most complete and up-to-date coverage of international tax information, organized into different levels of detail and with an extensive archive of historical versions.
  • Our unrivalled collection of primary sources, case law and treaties guarantees that you always have the latest information.

 

Save time on your tax research with state-of-the-art built-in functionality:

  • Full integration of news and analysis across collections and quick links to relevant documents makes for a seamless online experience.
  • An unmatched search interface with intuitive filters, a categorized topic search tool and a smart full-text search engine with built-in Artificial Intelligence technology gives you quick and accurate results.
  • Standardized formats and advanced action functionality enable you to compare documents, tables or treaty articles, view documents side by side and use advanced print and export options for quick and efficient research.

 

Find the right information quickly and easily with a personalized user experience:

  • Quick reference controls enable you to save your favourite documents, overviews and searches and add notes in documents for future reference.
  • Responsive and consistent navigation across all mobile and desktop devices and browsers lets you get quick answers on the go.

the tax research platform

Our Collections and Tools

The IBFD Tax Research Platform provides the most complete and up-to-the-minute coverage of the latest tax developments. Outlined in daily news reports, integrated in our comprehensive descriptions of worldwide tax systems and analysed in detail in journal articles, books and commentaries: we cover every angle.

Our integrated Content Solutions give you access to all, or a tailored selection of, the collections and tools on our Tax Research Platform, depending on your specific needs. Don’t miss out: contact us today for a free tour of our unparalleled portal to cross-border tax expertise.

News

Our Tax News Service is the premier source of news on global tax developments and trends. Stay sharp with real-time reporting on what’s new in the field of international taxation and investment.

  • Daily news from more than 220 countries and jurisdictions provided by IBFD’s global network of local news correspondents.
  • With quick links to pertinent information in our Country Tax Guides, Global Topics and Journal Articles collections, related news reports and Webinars, and relevant primary sources, treaties and case law.
  • Access to a historical archive of over 80,000 reports dating back to 1988.
  • Customize your account settings to receive daily TNS email alerts on the countries, regions, topics, organizations or practice areas of your interest.

 

 

Tables

Our country-based tables give you quick answers on the go, with useful links leading to more detailed information in our Country Tax Guides and Global Topics collections.

  • Key features of domestic tax systems at a glance (including rates)
  • Zoom in on specific tax topics:
    • Treaty withholding rates
    • BEPS implementation and MLI positions Country Monitors
    • Transfer pricing (including documentation requirements)
    • Tax compliance
    • Digital taxation ​​​​
    • VAT & Sales Tax
    • Holding companies
    • ATAD implementation measures
    • COVID-19 tax measures
  • Compare and export tables for multiple jurisdictions.

 

 

Country Tax Guides

The largest and most authoritative collection of domestic tax information available, covering all major topics in direct and indirect taxation with a special focus on inbound and outbound transactions at a global level. Updated regularly and with integrated references to the latest Tax News Service reports and relevant documentation, you get the complete picture of the current status in over 200 jurisdictions.

  • Comprehensive descriptions of domestic tax rules on:
    • Corporate Income Tax (including Permanent Establishments, Mergers & Acquisitions, Holding Companies, Investment Funds & Private Equity)
    • Individual Income Tax (including wealth management and Global Mobility)
    • VAT and Sales Tax and other Indirect Taxes
    • Transfer Pricing
    • Business & Investment
    • Tax Compliance & Administration Procedures
    • Tax Accounting & Risk Management
  • Covered in various levels of depth, from concise Country Surveys to in-depth Country Analyses.
  • Detailed coverage at subnational level for Canada, Mexico, Switzerland and the US.
  • Compare Country Tax Guides of two jurisdictions side by side.

 

Global Topics

Insightful analyses give you a unique perspective on major tax topics at a global level, complementing the information on domestic implementation in our Country Tax Guides

  • Global Tax Treaty Commentaries – The authoritative resource for extensive expert analysis and comparison of model articles and treaty policy and practice in 30+ countries.
  • Corporate Tax Topics: Permanent Establishments, Mergers & Acquisitions, Holding Companies, International Tax Structuring – Detailed explanations of EU Law and OECD and UN Model concepts and practical guidance on tax optimizing structures.
  • Commentaries on European VAT Directives & Other Indirect Tax Acts – The most comprehensive overview of the EU system for VAT, customs and excises. Based on the long-standing work of leading experts Ben Terra and Julie Kajus, this collection is updated regularly and includes contributions from renowned specialists.
  • Transfer Pricing – Practical guides to the transfer pricing aspects of business restructuring, intra-group financing, dispute resolution and customs valuation.
  • Investment Funds & Private Equity – Thorough analysis of the related EU and FATCA rules and financial transaction tax.
  • Tax Accounting & Risk Management – Practical guidance on all aspects of tax risk management and accounting for income tax.

 

 

Treaties & Models

Make sure you always have the full story with the world’s most comprehensive and up-to-date source of information on tax treaties.

  • 14,000 tax, exchange of information and social security treaty documents, including protocols and amendments, FATCA, supplementary agreements and exchanges of notes to these treaties.
  • The latest official texts from the global tax treaty network, with English translations, MLI synthesized texts and links to news reports on later developments.
  • Model documents including OECD, UN and ASEAN conventions
  • Complete overview of domestic and cross-border rates on dividends, royalties and interest.
  • With integrated notifications on changes to treaty status, MLI applicability, most favoured nation clauses, etc.
  • Easy comparison of entire treaties, individual treaty articles, different language versions, and treaties vs. models.
  • Export selected articles from different income and capital tax treaties to Excel or PDF format.

 

Primary Sources

Our extensive news coverage and the detailed descriptions of tax systems and topics in our Country Tax Guides and Global Topics collections are supported by an unrivalled collection of primary source material.

  • More than 12,500 documents from domestic governments and international organizations such as the EU, OECD and UN.
  • Original texts and English translations of VAT laws of EU Member States with cross-links to the provisions of the VAT Directive 2006/112.
  • Domestic governmental documents such as Chinese Circulars and US IRS announcements.
  • Complete texts of direct and indirect tax directives from the European Union.
  • Key documentation from international organizations such as OECD, UN, IFRS and PATA, including BEPS Reports.
  • Includes the RIA Worldwide Tax & Commercial Law collection with English translations of the full texts of domestic tax and business laws of countries around the world, provided by our partner Thomson Reuters.
  • Export documents to PDF or view two documents side by side for easy comparison.

 

 

Case Law

Our unique Case Law collection gives you direct access to important decisions of national courts around the globe, with clear and concise summaries. All our collections include convenient cross-references to relevant case law.

  • Covers domestic direct tax and VAT law, tax treaty case law and European Court of Justice decisions on direct and indirect taxes
  • Analytical case summaries offer guidance on:
    • The interpretation and application of tax treaties.
    • The impact of tax rules on a foreign organization with activities and/or entities in a country, especially when the court decision addresses an inbound or outbound situation.
    • The interpretation of domestic direct and indirect tax rules based on EU Law.
  • Export documents to PDF or view the texts or summaries of two cases side by side for easy comparison.

 

Books

Our collection of books is a key source of reference for tax professionals and students around the world. High-quality reference works on international tax and thorough accounts of current topics such as transfer pricing, tax accounting, intangibles, the digital economy, BEPS, VAT/GST and tax treaties: with our books you’ve got the tax world in your hands.

  • Multidisciplinary and comparative research written by expert practitioners.
  • Peer-reviewed dissertations meeting the highest academic standards.
  • Published as individual titles or as volumes in our topical book series.
  • Available in print, eBook (ePub and PDF) and online format.
  • Online books hosted on our Tax Research Platform are searchable documents with cross-references to chapters and sections, direct links to relevant documents and references to external sources. Subscribe to our Online Books collection or a Content Solution for full access or purchase individual titles in our Shop.

 

Learn more about our Books‌‌

 

 

Journal Articles & Opinion Pieces

This vast collection of top-quality research provides in-depth analysis of the impact of the tax developments covered in our news reports, Country Tax Guides and Global Topics collection. Get the complete picture, from global developments and ground-breaking research in our renowned journal titles to focused coverage of regional and topical developments in our specialized article collections.

  • Written by the world’s top tax practitioners and academics.
  • Includes the IBFD Talking Points, a collection of timely opinion pieces offering interpretation on important developments.
  • Includes the renowned Bulletin for International Taxation and the leading scientific World Tax Journal.
  • International Tax Studies provides real-time research of current societal issues to help you anticipate and prepare for new developments.
  • Dedicated Journal Article Collections focus on the Europe and Asia-Pacific regions and on the specific tax topics of Transfer Pricing, VAT/GST and Finance and Capital Markets.
  • Customize your article selection to best suit your specific interests and needs.
  • Subscribe to a collection or Content Solution for full access or purchase individual journal articles in our Shop.

 

Learn more about Journal Articles & Opinion Pieces‌‌

 

Tools & Functionality

The integrated tools and action functionality offered on top of our information collections make for an optimum user experience.

  • International Tax Structuring – Compare regulations in different countries for various international tax transactions. This tool is an integral part of the International Tax Structuring guide in the Global Topics collection.
  • Income Tax Accounting Checker – Establish an accounting framework based on the International Financial Reporting Standards (IFRS) that can be applied on your income taxes, regardless of the jurisdiction you are in.
  • Simultax – Dynamic tax calculation examples to calculate the corporate income tax for your resident company with domestic and foreign-source income per accounting year (with archive going back 3 years). This tool is an integral part of all Country Analyses on Corporate Taxation in the Country Tax Guides collection.
  • Country Chapters Comparison – Compare two similar Country Tax Guides side by side.
  • Country Tables Comparison – Compare similar Tables for multiple countries or jurisdictions.
  • Treaty Article Comparison – Compare entire treaty documents, individual treaty articles, two different language versions, or a treaty and a model side by side.
  • Treaty Article Export – 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. Includes all income and capital, social security and information exchange agreements, including FATCA. Also indicates applicability of MLI with respect to income and capital tax treaties.
  • Personalization – Store your most frequently used searches, documents, comparison tables and overviews in your Favourites for quick and easy future access, insert personal notes in documents using Annotations, and recover documents you accessed in the last year in your History.

 

IBFD Tax Dossiers

Our Tax Dossiers bring together all key information on hot tax topics.

Each Dossier contains a summary of the main features, implementation status and expected impact, and includes quick links to all relevant news reports, primary sources, journal articles, white papers, research guides, tools and tables on our Tax Research Platform.

Conveniently located on the home page for quick access and updated as soon as new information becomes available, the IBFD Tax Dossiers are an invaluable tool to help guide you through the ever-changing tax landscape.

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Tax Dossiers

User Training

Get a full grasp on all the features and benefits the IBFD Tax Research Platform has to offer with our free user training for customers. Our experienced account managers are happy to demonstrate the endless possibilities of this unique platform, via video conference/WebEx or on location.

The IBFD Tax Research Platform is, or should be, the touchstone for every international tax professional. A very well-structured, convenient to use, and highly reliable source of knowledge: it is a precious tool and indispensable for our daily work.

Roxani Papanikolaou, Product Specialist, UBS Switzerland AG

Contact our sales team to request a demo, free trial or user training, or to learn more about our Content Solutions.

Email us +31-20-554-0179