TAX TREATY ANALYST

expert analysis & benchmarking

Researching the text of tax treaties is one thing but if insight and understanding gained in a short time is important, let Tax Treaty Analyst help get you there quickly.

Tax Treaty Analyst is a database of analysis- not treaties- designed to make the work of the tax professional faster and easier.

Annual Subscription for a single location
(unlimited users):

CD ROM $595.00 (updated twice each year)

ONLINE $595.00

CD-ROM Plus ONLINE $695

Comprehensive Coverage

Six experienced members of the tax community have put years of their analysis into creating Tax Treaty Analyst. The goal is to assist their colleagues to read and interpret treaties in less time and with greater understanding. The team has selected over 900 key treaties from 47 countries for analysis- over 20,000 articles. Each treaty receives an in-depth comparison relative to the benchmark OECD Model Tax Convention on Income and on Capital.

At-a-glance Symbols

Symbols highlight where you should be watching for important diversions from the Model. Variations, exceptions, additions and deletions in articles are carefully analyzed and commented upon.

Symbol Key

identical to, or substantially the same as the OECD 1977 Model as above but with additional text that is the subject of a note the general rule of the 1977 Model applies, with differences the general rule in the Model is not observed the OECD article is not represented in any form in the treaty as above however there is a note about this no current treaty between the two states concerned

In-depth Analysis

The analysis helps to explain why an article may have been formulated in a different way from the Model even if it involves local regulations that have a bearing on the provision. This commentary and analysis is designed to complement, extend and enhance the OECD Commentary.

Updating

This wealth of Treaty Analysis is kept current with regular updates so that when the OECD updates commentary or treaties are modified you can trust Tax Treaty Analyst to provide the analysis you need.

View Sample Sceen Shots

You'll receive:

• Easy-to-use CD-ROM or Internet access
• Coverage of all articles of more than 850 bilateral treaties
• At-a-glance symbols that signal the degree of omissions or additions
• Explanations and analysis of content and wording variations
• Years of in-depth analysis by six international experts at your fingertips
• Direct links to IBFD and Tax Treaty Analyst databases (separate subscription required)

Plus commentary on:

• The OECD Model
• The United Nations Model
• Other Models
• Background Development of Tax Treaties
• Expansion of Commentary on OECD and UN Models
• Additional OECD Commentary
• Multilateral Conventions
• Convergence of Tax Systems
• Impact of the Model on the Negotiations of Bilateral Treaties
• Triangular Situations
• The impact of electronic commerce
• Curbing harmful tax practices
• Controlled Foreign Corporation Legislation
• Partnership
• The European Court of Justice

Countries Include

Contributors

This work has been produced by an Editorial Board consisting of:

John S Phillips FCA (Editor in Chief), an international tax consultant, formerly a Principal of the UK Board of Inland Revenue, a member of the OECD Fiscal Committee, and later a partner in Price Waterhouse where for some years he was Senior International Tax Partner in the UK .

Maurice H Collins CBE, formerly an Assistant Secretary of the UK Board of Inland Revenue, a member of the OECD's Working Party on Taxation of Multinational Enterprises until his retirement, and subsequently at various times a consultant to the OECD's Committee on Fiscal Affairs and Chairman of the United Nations' Group of Tax Experts.

Barbara Roberts FCA, a chartered accountant who specialises in advising on international corporate matters.

Brian Sadler, formerly a Senior Principal Inspector of Taxes and an Assistant Director of the UK Board of Inland Revenue, a member of the IMF Panel of Experts and tax adviser to the Ministry of Finance, Tanzania, and presently a tax consultant working mainly with tax administrations in emerging and developing countries.

Brian Shepherd CBE, formerly an Assistant Secretary of the UK Board of Inland Revenue, a member of the OECD Committee on Fiscal Affairs and of the UN Group of Tax Experts, and special adviser at OECD to the Unit for Co-operation with Non-member Countries.

David Williams, formerly a member of the Foreign Intelligence Section of the UK Inland Revenue International Division.

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