Global Tax Treaty Commentaries (GTTC) – Country Policy and Practice released today on the IBFD Platform

Country Policy and Practice released today!

Analytical country-by-country commentary on tax treaty practices across the globe

Analytical country-by-country commentary on tax treaty practices across the globe

We are proud to launch the second part of our GTTC collection, focused on Country Policy and Practice. The new collection is a reliable and authoritative interconnected online resource that provides an analytical country-by-country commentary on tax treaty practices across the globe.

AMSTERDAM, May 19, 2021 (GLOBE NEWSWIRE) -- GTTC Country Policy and Practice is a must-have for practitioners from the advisory and corporate sectors, tax officers, judiciary members and academics. It uniquely reveals the hidden pattern in the tax treaty policy of a country and the main deviations from the OECD Model, UN Model and/or national tax treaty model in its policy and practice.

The publication explores the possibility of a standard country treaty model and the reasons for any tax treaty deviations from the OECD and UN Models. You’ll also find reflections on practical issues regarding the interpretation of treaty provisions by courts and tax administrations.

Unlike other products on the market, GTTC Country Policy and Practice offers a truly global perspective, covering both OECD member countries and non-OECD countries from all continents.

Its model article-based commentaries per country are in a standardized format, enabling easy comparison of documents and review of treaty articles and model article commentaries, along with country treaty network analysis, side by side.

Prof. Dr Pasquale Pistone, Academic Chairman of IBFD, observes that, “GTTC Country Policy and Practice is the most authoritative source on tax treaty practices across the globe, combining deep original thought on interpretation matters with a keen eye for relevance to the daily practice.”

For more information on the new GTTC Country Policy and Practice collection, visit https://www.ibfd.org/IBFD-Tax-Portal/News/second-collection-Global-Tax-Treaty-Commentaries-GTTC-now-released

If you would like further details, please contact Phil Windus, Senior Marketing Coordinator, at p.windus@ibfd.org.

About the GTTC Model Articles and Issues collection

The first part of the collection, Model Articles and Issues, offers a high-level analysis of each article of the OECD Model and the UN Model over time. The collection gives a complete picture of the realities of everyday international tax treaty practice and reflects the impact of recent instruments such as the MLI, tax information exchange agreements (TIEAs) and the MMAA treaty.

About IBFD

IBFD is a leading international provider of cross-border tax expertise, with a long-standing history of supporting and contributing to tax research and academic activities. As an independent foundation, IBFD utilizes its global network of tax experts and its Knowledge Centre to serve Fortune 500 companies, governments, international consultancy firms and tax advisers.

A photo accompanying this announcement is available at https://www.globenewswire.com/NewsRoom/AttachmentNg/40408d7e-2b5f-417c-8d0c-6f3523b7ca90