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Tax Treaty Case Law

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via E-Mail:
info@digento.de  Contact/Order: info@digento.de

Online

Verlag :: Publisher

IBFD - International Bureau of Fiscal Documentation Publications

Tax Treaty Case Law

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Preise auf Anfrage / Prices on request

Das Angebot richtet sich nicht an Verbraucher i. S. d. § 13 BGB und Letztverbraucher i. S. d. PAngV.

Bestellnummer bei digento :: digento order number

103566

Verlagsinformation :: Publisher's information

How to find case law on international tax matters?

The best way to find the right interpretation and application of a tax treaty is by learning how courts have ruled in disputes over it. International tax disputes are mostly settled by national courts. Until now there was no global overview available of these court decisions. Texts of rulings were not readily available for an international audience and often a clear description in English was missing. Tax Treaty Case Law now solves this problem.

All relevant tax treaty case law in one database!

The IBFD has gathered all relevant international tax case law in one comprehensive well-structured database: Tax Treaty Case Law. It consists of three major parts: a general register specifying identified cases, the text of court decisions and summaries of the identified cases. The online database is a unique reference tool no international tax adviser and lawyer can do without to efficiently and quickly get to the bottom of a tax issue. Also corporate tax experts and governmental and academic institutions will benefit from its rich features.

Growing number of cases and summaries

Starting with 2,500 cases, the general register of Tax Treaty Case Law will in the end cover approximately 4,000 decisions. On introduction, 300 summaries in English are included, mainly from courts in OECD Member countries. The database is continuously updated with new summaries. All summaries are linked to the relevant treaties to allow easy tax comparison. For in-depth research, the texts of the decisions are available in the original languages.

Direct link with IBFD's Tax Treaties Database

Tax Treaty Case Law is directly linked with the IBFD's renowned Tax Treaties Database. The Tax Treaties Database contains the latest official texts (and an increasing number of historical versions) of more than 3,600 tax treaties and historical versions together with over 2,000 protocols, supplementary agreements and exchanges of notes to these treaties. You can easily say: a perfect match!

The benefits of Tax Treaty Case Law:

  • 24 hours a day online access to all available court decisions on the interpretation and application of tax treaties worldwide
  • A comprehensive overview of global tax treaty case law from both higher and lower courts
  • Texts of the court decisions in the original languages for in-depth research
  • A growing collection of high-quality summaries in English for comparative studies
  • Direct linkage from the court decisions to the treaty text and vice versa
  • Advanced search options on topics and specific cases
  • Frequent updating
  • Direct access anywhere, anytime

During the year of launch court decisions on cross-border tax issues will be included from OECD countries, such as: Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, India, Ireland, Italy, Luxembourg, Netherlands, New Zealand, Norway, Portugal, South Africa, Spain, Sweden, Switzerland and United Kingdom

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