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IBFD Tax Research Platform Enhancements and Launches

We’re more committed than ever to delivering the continuous improvements that make our Tax Research Platform an indispensable tax resource. This means we’re always working to broaden our extensive content to ensure you have the latest, most reliable and in-depth tax information.
We use the latest technology to develop innovative functionality to improve your user experience. Our ambitious plans for 2022 ensure that we are uniquely placed to provide you with the expert tax resources your organization needs.

2021 New products and content enhancements

Stay abreast of tax challenges in the digital economy

New: Digital Taxation Monitor

As part of our online collections, our country tables provide a high-level overview of the taxation of the digitalized economy in over 60 countries, with more to come.

The Digital Taxation Monitor is the first publication of its kind that can provide such detailed information on countries’ direct and indirect taxes targeting the digitalized economy (including the new EU VAT e-commerce package, effective since 1 July 2021). It also monitors countries’ steps towards an agreement on and further implementation of a global solution (Pillar One).

The comprehensive tables provide links to the law, underlying country chapters, and related news and journal articles. The overview enables you to quickly review the unilateral measures proposed, implemented or rejected by countries, along with tables monitoring the supranational measures proposed by the OECD, the UN and the European Union.


Discover all the functionalities‌‌

More content and context on global tax treaties

New: Second collection of Global Tax Treaty Commentaries

We’ve launched the second part of our Global Tax Treaty Commentaries, focused on country policy and practice. This new collection offers you a high-quality analysis of country treaty patterns, trends over time and the presence of and reasons for deviations and different policies depending on the treaty partner. There are currently 20 country chapters available and more to come.


Learn more about the Global Tax Treaty Commentaries collection‌‌

Explore transfer pricing in greater depth

New: Transfer Pricing collections expanded

New chapters have been added to the Transfer Pricing Country Tax Guides on the jurisdictions of Estonia, Hong Kong, Morocco and Saudi Arabia. The transfer pricing content on our platform is unrivalled in its in-depth descriptions related to benchmarking, business restructuring, documentation requirements, risk and controversy and more for numerous countries.

New: 30 new countries added to Transfer Pricing Documentation Tables

The Transfer Pricing Documentation Tables now cover 100 countries. The tables provide guidance on CbC reporting and Master File and/or Local File requirements. In view of current initiatives from various international organizations, legislators and tax authorities, it is more important than ever for multinational corporations to have optimum transfer pricing documentation in place. The tables and underlying country chapters cover transfer pricing documentation in detail and include links to legislation, forms and government websites.


Find out more‌‌


Improved: Transfer Pricing Tables highlighting deviations from the OECD Transfer Pricing Guidelines

Our Transfer Pricing Tables provide a gateway to the extensive information in the Transfer Pricing Country Tax Guides. They support you in making transfer pricing decisions, especially when time is of the essence. The key new features of the tables are:

  • A new unique summary and analysis of local deviations from the OECD Transfer Pricing Guidelines per country
  • Concise, up-to-date answers to questions such as whether a measure is in place or if action is required
  • A logical structure per practice area, such as benchmarking requirements or risk management. No scrolling through a chapter, everything is clustered per transaction process type
  • New sections, e.g. BEPS implementation topics, benchmarking criteria, multiple-year analysis, self-initiated adjustments and more


Find out more‌‌

Improved: Country Tax Guides Transfer Pricing – TP and VAT/Customs interaction

The effect of transfer pricing adjustments on VAT and customs duties has become a key priority for businesses. Now called “18. Interaction between Transfer Pricing and Indirect Taxes”, this section of the Transfer Pricing Country Tax Guides has been expanded in all 66 country chapters to better cover the interaction between transfer pricing and indirect taxes, including VAT and customs duties. The enhancement focuses on the practical impact of adjustments and cooperation between competent authorities, offering practical case studies.


Find out more‌‌

Even more coverage at US state level

Improved: US State Corporate Tax Chapters

Along with the usual updates of tax rates and allowances at the US state level, we have expanded the coverage with the following important developments:

  • Conformity of US states with the recent international changes made at the US federal level by the Tax Cuts and Jobs Act (TCJA), which can also impact the calculation of corporate income tax liability at the US state level. The topics include:
    • new interest deduction limitation;
    • treatment of Global Intangible Low-Taxed Income (GILTI);
    • treatment of Foreign-Derived Intangible Income (FDII); and
    • treatment of the CFC Subpart F transition tax.

The Wayfair decision of the US Supreme Court: the thresholds that apply in each state to permit the imposition of sales and use taxes on remote sellers and marketplace facilitators

Stay ahead of BEPS-related changes

New: Expanded BEPS Country Monitor

Our BEPS Country Monitor has been updated and further expanded with an additional 18 countries. Apart from tables on the OECD and EU BEPS developments, the monitor so far covers a total of 88 countries!

In one overview, you can easily compare by country, organization or BEPS Action Point, with detailed comments on implementation and recommendations. Links to country analyses and topical analyses provide you with additional background on jurisdictions to support your research and business decisions. Links to the news ensure that all the BEPS-related information is up to speed with the latest developments.


See what else the new update gives you‌‌

Gain views and insights on the latest tax issues

New: Talking Points

Talking Points is a new feature that adds timely commentary and analysis to the robust content of our Platform, as a product enrichment to existing paid packages containing the Tax News Service. Written in a more informal style than journal articles or academic pieces, the reports provide you with valuable views and practical insights from some of the prominent leaders in the field of taxation.


Discover the latest free Talking Points‌‌

Enriched Tax Dossiers

New: Tax Dossier on VAT E-Commerce Rules for EU Member States

We released a helpful overview of the new VAT e-commerce rules for EU Member States on our Tax Research Platform!

This new Tax Dossier provides you with a short introduction to the new VAT e-commerce rules that entered into force in the European Union as of 1 July 2021. It assists you in finding relevant information on these new rules, in one go, through overviews with:

  • links to the most important directives, regulations and domestic VAT laws;
  • the latest implementation status per country, with links to TNS reports;
  • the sections in the VAT & Sales Tax chapters that have been updated based on the new rules; and
  • links to journal articles analysing this new legislation.


Explore the new dossier‌‌

Improved: Brexit Tax Dossier

Our Brexit Tax Dossier has been updated to reflect the withdrawal of the United Kingdom from the European Union after the expiration of the transition period.

By showing the applicable rates on outbound payments to UK recipients and linking to the underlying treaties and country chapters, the dossier helps users find and simultaneously consult all the information needed to assess the impact of Brexit either on their own or their clients’ businesses.


Learn more about the updated Brexit Tax Dossier‌‌

New functionality highlights

Inclusion of search box in Topic Search filter

The new search box in the Topic Search filter makes it easier to find topics covered in the IBFD taxonomy. The taxonomy helps when searching for relevant information on a topic across the IBFD Platform collections and at document level. Note: Next year we will release an updated, extended and more easily accessible hierarchical list of major tax concepts, strongly supporting you in retrieving relevant information on the IBFD Platform.


Find out how‌‌

Easy footnote navigation within articles

We’ve made it quick and easy for you to view footnotes in documents and navigate back to the main body of the text.


Find out how‌‌


Calculate your corporate tax, with our new export Tax Calculation Tool

In each Country Analysis chapter on Corporate Taxation, you can now download a tax calculation example in Excel format, and compute and save the approximate corporate tax based on your own income situation.


Find out how‌‌

MLI Treaty Status made easy

Checking the status of the applicability of the MLI to a treaty is now much easier with the new MLI Treaty Status filter.


Find out how‌‌

Coming Soon! Key content enhancements for you to look forward to

Integrated Commentary on EU Direct Tax – Practical explanation of the main EU direct tax rules applicable to corporations and individuals.

Holding Companies collection – The outline and content will be completely revised to better reflect the latest developments on the topic. This collection gives a comprehensive analysis of all the relevant aspects of the life cycle of a holding company. This will include an overview of the advantages offered by the jurisdiction (formation procedure, participation exemption, treaty network, etc.) and some considerations regarding the functions typically carried out by holding companies in the jurisdiction. New content and updates are also provided on the taxation of royalties, IP Income and anti-avoidance. The chapters will furthermore be enriched with links to the Mergers & Acquisitions collection and cover information regarding corporate immigration and emigration.

New collection of Domestic Direct Tax Case Notes – In our Domestic Case Law collection we will start releasing summaries of important court decisions from major economies on direct tax issues addressing inbound or outbound situations.

New collection of DAC6 Compliance Tables – These new tables will show the national implementation of the DAC6 rules and how to comply with the different mandatory disclosure rules of EU Member States, supported with guidelines and black/whitelisted arrangements per hallmark. 

Extension of cross-references EU VAT Directive to Implementing Regulation – In addition to the cross-references between the provisions of the EU VAT Directive and provisions in the national VAT laws, we will also introduce cross-references to the important Implementing Regulation of the EU VAT Directive.

Coming Soon: New Questions & Answers supports – As part of our commitment to continuously improving your user experience, a new feature will be introduced to support your natural language searches. The first release will be in the area of Transfer Pricing.

When you start typing a single term or a full question, a panel suggesting possible answers from our content related to your search query will appear. The panel will show a list of questions and answers derived from various tables on the subject, as well as documents that contain the term. Simply select the question that best matches your query from the entries to quickly get your answer.