IBFD is proud to present the IBFD Global Tax Treaty Commentaries (GTTC), a revolutionary online publication for the analysis of tax treaty practices across the globe. This peer-reviewed cutting edge publication represents a collective view of world-class academics and tax professionals on the subject, such as Hugh Ault, Brian Arnold, John Avery Jones, Mukesh Butani, Wei Cui, Guglielmo Maisto, Yoshihiro Masui, Jacques Sasseville, Eduardo Schoueri to name a few.
IBFD's Academic Chairman, Professor Pasquale Pistone, comments: "The two-tier structure adopted in the development of GTTC allows for an authoritative interpretation of the actual problems, since the authors - all distinguished experts of international tax law - elaborate on issues raised by country experts and derived from tax treaty practice in numerous jurisdictions around the world."
The GTTC chapters provide a high-level analysis with respect to each article of the OECD Model and the UN Model. The publication also contains chapters on meta-topics on important general issues like tax treaty interpretation and tax avoidance.
Professor Richard Vann, Editor-in-Chief of GTTC, says: “IBFD’s Global Tax Treaty Commentaries will provide context, commentary and critique of the evolving development of tax treaties as the major instrument of international tax coordination.”
GTTC is a source of authority and a research tool for tax treaty practitioners of all kinds from the advisory and corporate sector, government and the judiciary, treaty negotiation and academic departments that is unmatched by any existing product.
Professor Hugh Ault, a member of the Editorial Board of GTTC, comments: “By making accessible online a wide range of judicial decisions from many juriscdictions, this publication will greatly assist courts in reaching reasoned and consistent decisions, and will aid both taxpayers and tax authorities in dealing with treaties. It will also give academics a wonderful source of comparative law research.”
GTTC is linked with one mouse-click to an array of other collections and primary materials, utilizing the strength and breadth of the IBFD Tax Research Platform. Authors substantiate their statements by reference to the OECD Model and the UN Model, official commentaries, treaties, case law, journal articles and other sources.
IBFD’s CEO Sam van der Feltz says about this publication: “To commission and edit these first-class commentaries in a completly new electronic format is a tremendous achievement. IBFD shows its value by combining this major publication with its powerful Tax Research Platform.”
IBFD (ibfd.org) is a leading provider of cross-border tax expertise, with offices in Amsterdam, Beijing, Washington and Kuala Lumpur. IBFD serves Fortune 500 companies, governments, universities, libraries, international consultancy firms and tax advisors. Renowned as the authoritative centre for cross-border tax expertise, IBFD utilizes its Knowledge Centre and global network of tax experts to remain at the forefront of global tax information.