‌‌Direct Taxes

Operate across borders without barriers.

Efforts to combat harmful tax practices and tax avoidance have taken a global approach. Jurisdictions worldwide are adopting major tax and regulatory reforms and introducing new compliance and reporting requirements to increase fairness, transparency and exchange of information. The rise of the digital economy poses additional challenges, such as the fair allocation of taxing rights and the risks related to double non-taxation. As a tax professional, having quick access to the information and tools you need to address these issues is key.

The expert solutions on direct taxation on our Tax Research Platform give you everything you need to turn change into opportunity.

Learn more about the Tax Research Platform‌‌

Key Features and Benefits

Stay ahead with up-to-the-minute and reliable information on the latest developments in international taxation:

• Our fully integrated Tax News Service brings you timely news reports on global developments, including BEPS and MLI.
• Find all key information on hot tax topics at a glance in our Tax Dossiers.Everything you need to know about important developments, such as MLI and BEPS, the Digital Economy, DAC6, Anti-Tax Avoidance Directive (ATAD) and Brexit. With summaries and quick links to all relevant information, tools and tables on our Tax Research Platform.
• Our live and on-demand Webinars cover key developments and hot topics, with practical advice to help you address your daily tax challenges.
• Our weekly video series Tax Takes: News & Views gives you the latest news and insights on hot and emerging topics. Each video contains a summary of the week’s top news, followed by an interview with a leading tax expert on a current topic.

Get the best value for your money with our Country Tax Guides and Global Topics collections. These up-to-date information collections give you the most comprehensive coverage of direct taxation worldwide in various levels of detail:

• Specialized collections offer expert guidance on complex tax topics such as Transfer Pricing, Permanent Establishments, Mergers & Acquisitions, Investment Funds & Private Equity, Holding Companies, Investment Income, Global Mobility and International Tax Structuring.
• Country Tax Guides on corporate taxation deal with the corporate income tax rules for residents and non-residents, the taxation of inbound and outbound transactions, withholding taxes, anti-abuse provisions, group treatment, CFC rules and much more.
• Country Tax Guides on individual taxation cover the income tax rules for resident and non-resident individuals, the taxation of inbound and outbound investment flows, taxes on capital, wealth management issues and global mobility.
• Coverage of the sub-national tax systems of Canada, Mexico, Switzerland and the United States.
• Historical versions dating back several years.

Save time on your tax research with easy-to-use tools and tables for quick answers on the go:

• Practical tools and step-by-step guidance on tax compliance, risk management and tax structuring help you quickly analyse the impact of planned operations.
• Our Country Key Features tables give you succinct overviews of the rates and other essential elements of national tax regimes worldwide.
• Our easy-to-use quick reference tables cover withholding tax rates, MLI positions, tax compliance, dispute resolution, transfer pricing documentation requirements and all OECD and EU implementation measures in jurisdictions around the globe, such as BEPS and the ATAD.

Get the full background with the most authoritative source of reference documents:

• Our unrivalled Treaties & Models collection gives you access to more than 14,000 treaty documents. Documents include real-time information on treaty status and MLI applicability and integrated news coverage of the latest developments.
• Tap into our vast Primary Sources collection for the latest national legislation, including historical and domestic language versions. The latest information from international organizations such as EU, OECD, UN and PATA. Including the BEPS Action Reports, the China Circulars Collection and US IRS documentation.
• Domestic Case Law, ECJ Case Law and Tax Treaty Case Law are covered extensively in our unique Case Law collection. Thousands of court decisions and concise summaries offer you guidance on the interpretation and application of tax laws and treaties.

Make sure you have the complete picture with our practical analysis and in-depth studies:

• The IBFD Talking Points are opinion pieces that bring you timely analysis and interpretation of the key tax developments covered in our news reports.
• Our Journals and Article collections offer you in-depth analysis of important developments in international taxation. Customize your selection to receive the articles that are relevant to the areas and topics of your interest.
• Explore the latest research on a wide variety of topics with our Online Books collection. Also available in print and eBook format.

Full content integration and combined offerings of information and services are a recipe for successful tax research:

• Complete integration of news and analysis across all information collections makes for a seamless online experience.
• Quick links to relevant sources and documents ensure quick and efficient research.
• You get the complete package with our combination of information and training. Advance your professional development with our tax courses and certification programmes, such as the IBFD Advanced Professional Certificate in International Taxation.

State-of-the-art built-in functionality and personalization guarantee a satisfying user experience:

• An unmatched search engine and easy navigation across all devices and browsers provide you with quick and accurate results, wherever you are.
• Standardized formats and advanced action functionality enable you to compare tables for multiple jurisdictions and view documents side by side. For easy comparison of national tax systems, full treaty documents and treaty articles, primary source documents and case summaries.
• Action controls for printing and exporting documents to PDF, Excel or MS Word allow you to work offline and incorporate information in internal documentation.
• Quick reference tools enable you to save your favourite documents, overviews and searches and add notes in documents for future reference.