Compare two documents with our side-by-side functionality
The IBFD platform allows you to quickly and easily compare two documents with our side-by-side functionality.
This side-by-side view is available for:
IBFD country chapters are written in a standard outline for easy comparison of tax systems.
Open the country chapter you would like to compare, go to the actions menu on the top right-hand side and select “Compare”. This will open a new window in which you may select the second jurisdiction of your interest with the help of the checkbox.
Compare the same article from two different treaties to quickly ascertain differences or similarities.
Search and open the two documents you would like to
compare. In the “Documents” drop-down menu at the top, tick the checkboxes next to the two documents and click the compare icon. The “Navigation” controls at the top enable you to compare the same articles.
Two documents from different collections
The side-by-side view allows you to compare or read documents from different collections, for instance:
- How the Permanent Establishment treaty article of an OECD member country deviates from the OECD Model article
- Reading a more elaborated case law summary that is cited in a journal article or book section in one single view
- Reading a law article that is referenced within a country chapter in one single view
Say you read about taxable transactions in the VAT section of the country chapter on Austria that has a link reference to the corresponding domestic provision. Click on this reference, and the document will open. Obviously, you can go back and forth between the two documents. However, you may also use the document drop-down menu, check the documents and select compare. This will open the side-by-side view for easy reading.