International tax rules and regulations, such as BEPS, are only becoming more complex in today’s global economy. You need the right research tools to fully understand both the opportunities and the risks. Trust our International Tax offering for the news and guidance to navigate the complex tax treaty networks and business regulations.
International tax rules and regulations, such as BEPS, are only becoming more complex in today’s global economy. Your choice of research tools could mean the difference between seizing greater opportunities or to higher risks.
Built on the foundation of our renowned Foreign Income Tax Management Portfolios™, our International content offers the unique combination of in‑country experts, in‑depth analysis from leading outside practitioners, news, practice tools and more Plus, access the full text
and summaries of tax treaties with editor’s notes Newly enhanced, this indispensable resource keeps you up to speed on the latest international tax developments.
Country Portfolios — Written by in-country experts, these Tax Management Portfolios cover the tax and business regulatory systems of 44 countries including Canada, China (PRC), France, Germany, India, Mexico, the United Kingdom, and more! You’ll also find an overview of the relevant European Union rules. Each Tax Management Portfolio provides clear and structured insight into the country’s major direct and indirect taxes and its tax treaty network, as well as the available forms of doing business, and the regulations governing the setting-up and operation of companies and partnerships and foreign investment. Particular emphasis is placed on those aspects of most importance to foreign investors and their advisers – for example, the relative advantages and disadvantages of doing business via a branch or a local company.
U.S. International Portfolios — Over 40 Tax Management Portfolios written by expert international tax practitioners provide practical analysis in virtually any scenario involving U.S. taxation of cross-border transactions. These Tax Management Portfolios provide guidance on the U.S. taxation of U.S. taxpayers’ foreign income and foreign taxpayers’ U.S.-source income. The U.S. International Tax Management Portfolios cover everything from foreign tax credits and branch profits tax to foreign partners and partnerships and Subpart F Corporations. Also included are working tools, sample forms, documents, and Primary Sources!
Transfer Pricing Portfolios — Written by leading transfer pricing practitioners, these Portfolios cover transfer pricing rules of the U.S. and select countries. These Portfolios feature in-depth analysis by renowned transfer pricing experts and include practical guidance, real-world examples, and multiple perspectives.
Country Guides — These comprehensive tax rate guides provide tax profiles of more than 114 key jurisdictions and covers repatriation restrictions, permanent establishments, statutes of limitations, corporate combinations and divisions, services, special tax havens’ rates, special industries (Oil/Gas, Banking, Finance), and much more. Written by local experts, the Country Guides include regular updates to tax rate information and easy reference tables of key international tax rates.
VAT Navigator – This country-by-country guide provides businesses and tax professionals with comprehensive coverage of global VAT laws and practices for 114 jurisdictions across the globe. The Navigator covers GST and VAT laws dealing with 75 different topics to help manage certain elements of compliance and quickly access rates and thresholds.
Getting the Deal Through – Provides concise, country specific explanations of important legal and regulatory matters for international transactions. Article titles include “Tax Controversy” and “Tax on Inbound Investment”.
News and Commentary
Daily Tax Report: International — A comprehensive news publication that combines key developments, reporter written news stories, plus practitioner commentary for over 114 jurisdictions. The news can be customized by topic, country, type of tax, and more.
International Tax Developments Tracker — An interactive tool that tracks and summarizes daily international tax developments across 114 countries. This tool covers a full range of tax topics, including credits and incentives, deductions, exemptions, imposition of tax, tax rates, transfer pricing, and much more.
International Forum™ — This quarterly case study journal provides expert comparative discussion on a single key international tax issue. Leading practitioners from up to 19 countries explain how complex questions arising from a realistic hypothetical scenario would be dealt with from the perspectives of their own countries. The solutions, comments, and analysis provided in the Forum give you detailed insight into the tax laws and practices of different countries. This allows you to compare and contrast each jurisdiction with ease.
Tax Management International Journal™ — This monthly journal covers the full range of global tax developments and features analysis and commentary by distinguished international practitioners.
Translated International Tax Forms — Easily access translated international tax forms for over 70 countries.
BEPS Tracker — Easily track country-by-country developments in response to the OECD's Base Erosion and Profit Shifting (BEPS) action plan.
Global Tax Chart Builder — Offers easy access to international tax topics for 114 countries. This information, pulled from our Country Guides, enables you to compare multiple tax topics among jurisdictions that you select, making your international tax research even easier. Plus, you can select by individual countries, regions of the world, or all countries.
International Withholding Tax Chart Builder — This Chart Builder enables users to quickly find both withholding tax rates under a source country's domestic law for capital gains, dividends, interest, royalties, and services income paid to nonresidents of that country, and the applicable income tax treaty rates for those kinds of income when paid to the country's treaty partner investor countries.
VAT Chart Builder — Quickly and easily compare a wide range of value-added tax topics across 114 countries, including VAT exemptions, filing deadlines, invoicing requirements, zero-rated supplies or equivalents, and more.
Multilateral Instrument (MLI) Tool — Track MLI developments across all signing countries with the Multilateral Instrument (MLI) Tool that lists each of the options a country has made regarding treaty provisions and each reservation that it is making to specific provisions of the MLI. With this tool you can easily compare two countries’ positions and make a relevant conclusion about the changes to those countries’ bilateral income tax treaty.
BEAT Calculator — This calculator saves time by enabling users to easily compute the BEMTA by entering the components of the calculation into an easy-to-follow interface.
All of the income tax treaties, estate and gift tax treaties signed by more than 80 countries.
Full text and summaries of the OECD, U.S. and UN model treaties
Internal Revenue Code
Final, Temporary and Proposed Regulations
IRS Documents including Revenue Rulings, Revenue Procedures, Notices and Announcements, PLRs and TAMs, CCAs, FSAs and SCAs
Treasury regulations and decision preambles
Full text of federal cases from all federal courts from all federal courts from 1913 to date; Tax Court Rules; Court of Federal Claims Rules
Selected full text of legislation with committee reports
International Tax Treaties — Enable you to read and review a comprehensive
collection of official treaty texts and their amending documents from
around the world, including in-force, not-in-force, and terminated
U.S. Tax Treaties — View and analyze
the full text of all bilateral tax treaties between the U.S. and other
countries around the world.
Model Treaties —
Access the original model treaty texts from the United Nations,
Organization for Economic Cooperation and Development, and the U.S.,
together with related commentaries and summaries.
Tax Treaties Analysis™ — This service gives you access to expert
summaries of treaty provisions.
Treaty Comparison Chart Tool — Build a customizable chart comparing treaties between
individual countries or with Model Conventions. Users can select the
countries and treaty topics they wish to analyze.
Treaty Primer — A practical guide to understanding income tax treaties.
Major Topics Covered
Tax provides unparalleled coverage on:
Allocation and Apportionment
Base Erosion and Profit Sharing (BEPS)
Credits & Incentives
Foreign Tax Credits
Indirect Foreign Tax Credits
International Real Estate
Offshore Tax Havens
Source of Income
U.S. Citizens & Residents
Free Sample Excerpts
Read the latest free news content excerpted from this product:
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