‌‌‌‌Indirect Taxes and Special Taxes

Take control in a changing tax landscape.

Indirect taxes are an increasingly essential source of revenue for governments worldwide. The rise of cross-border e-commerce inspired many countries to overhaul their VAT law and policy and invest in new technologies to facilitate digital reporting. With tax administrations focused on enforcing transparency and compliance, global businesses are under pressure to keep up with a growing number of complex requirements. As an indirect tax specialist, you need quick access to reliable information to stay on top of compliance requirements and costs.

The expert solutions on indirect taxation on our Tax Research Platform give you everything you need to be ahead of the game.

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, VAT Quick Fixes, 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 indirect taxation worldwide in various levels of detail:

• Specialized collection with detailed descriptions of the VAT/GST systems in more than 50 major economies. Full descriptions of the VAT systems of the EU Member States are combined with extensive commentaries on the EU VAT Directive and other indirect tax acts. Including access to all EU VAT laws (with English translations) and direct links to the relevant provisions of the EU VAT Directive.
• Country Surveys on corporate taxation provide concise descriptions of the VAT/GST systems of more than 220 national tax regimes.
• Country Analyses on corporate taxation offer key information on other indirect taxes, such as capital duty, transfer tax, stamp duty, customs duty and excise duty.
• 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 and tax structuring help you quickly analyse the impact of cross-border transactions.
• 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 domestic VAT & Sales Tax, EU VAT rates, tax compliance and filing requirements, and all OECD and EU implementation measures in jurisdictions around the globe, such as BEPS and VAT Quick Fixes. Built-in functionality lets you easily compare similar tables for multiple jurisdictions, such as the VAT & Sales Tax Tables and the EU VAT Rates Tables.

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 the EU, OECD, UN and PATA. Including the BEPS Action Reports, the EU VAT Directive and VAT Quick Fixes, the China Circulars Collection¹ 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. Including domestic case law on important VAT issues worldwide and ECJ case law on VAT, customs and excise duties.

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. With comprehensive contributions on place-of-supply rules, VAT registration processes, invoicing requirements and input VAT recovery provisions. 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 VAT-related 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 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.

_{1) China Circulars – Please note that the license IBFD has with Thomson Reuters for the documents in this collection is expiring but IBFD will ensure a continued service. In future, we will source and publish the original circulars in Chinese and their translation into English under IBFD copyright.}