Tax Treaties Database

The IBFD's Tax Treaties Database is the resource for international tax practitioners throughout the world. It contains the full text of more than 3,000 treaties for the avoidance of double taxation together with over 2,000 protocols, supplementary agreements and exchanges of notes to these treaties. Treaties in force and treaties pending ratification are all included as well as significant terminated treaties. Where available, the official English text is reproduced. Where no official English text exists, the treaty is reproduced in the original language until an unofficial English translation is provided by the IBFD's experts in the field. Main contents The CD-ROM contains treaties concerning the following: - Avoidance of double taxation of income and capital - Avoidance of double taxation of estates, inheritances and gifts - Avoidance of double taxation of shipping and air transport - and other relevant agreements including: Selected EC Directives and conventions - OECD Draft Convention (1963) and OECD Model Tax Conventions on income and capital (1977, 1992-2000) - OECD Draft Convention (1966) on estates and inheritances and OECD Model Convention (1982) on estates, inheritances and gifts - UN Model Convention on income and capital (1980, 2001) - UN Negotiation Manual between developed and developing countries