Access a comprehensive database providing text, summaries and expert analysis of key international tax treaties.

Use Tax Treaties Analysis to transform how quickly you can pinpoint the main elements of key tax treaties - and understand their effect and impact.  In-depth and practical, this is the only resource you need for expert analysis of the main tax treaties.

Tax Treaties Analysis provides you with:

· Expert summaries of the provisions of 190 key tax treaties between 20 
  major countries.
· Authoritative analysis of the provisions - what their implications are, how 
  they work in practice.  Updated as soon as changes are made to the
  treaties.
· Full text of all treaties analysed.
· Plus full text of another 1400 key international tax treaties.
· Official treaty documents in native languages as well as English translations
  from 41 other countries.
· A treaty comparison chart allowing you to compare and contrast related
  topics between different treaties.
· An "In the News" section providing any updates and amendments that have
  been made to the treaties.  It also contains news items discussing the impact
  of various changes and when they were implemented.
· Regular email alerts sent out as soon as treaties are updated or amended.
· Summaries of the 3 Model Treaties (UN, US and OECD)
· Links to the OECD, US and UN model treaties and a Glossary of Terms.
· A dedicated editorial board (all professionals in their field) to ensure that
  you can be confident that information is accurate and authoritative.

What makes Tax Treaties Analysis special?

It's the depth of the analysis that makes Tax Treaties Analysis so useful. More than a description of treaty provisions, the service allows you to access expert analysis and summaries of the effect and impact of each treaty.

How Tax Treaties Analysis can help you

· Pinpoint the main provisions of core treaties quickly and accurately.  Save
  time and money conducting your own analysis ino the treaties.  
· Understand all the essential elements of the treaties -every important feature
  is noted.
· Compare treaties quickly and with ease.  The treaty comparison chart
  helps you to recognise differences of treatment, possible benefits and
  opportunities.
· Gain expert analysis to clarify how the treaties work in practice.
· Search across different treaties to find the most beneficial treaty for a
  particular transaction.

Information you can obtain for each treaty includes:

· Type of treaty
· Model treaty on which based
· Entry into force (main treaty and contemporaneous protocols / exchanges
  of notes)
· Entry into force (subsequent protocols)
· Scope
· Taxes covered
· Definitions
· Residence: Individuals
· Residence: Companies (if effectively resident in both states, methods used
  to determine)
· Treatment of partnerships and fiscally transparent enterprises
· Permanent establishment
· Income from immovable property
· Business profits - branches, etc.
· Associated enterprises - transfer pricing
· Dividends
· Interest
· Royalties
· Capital gains
· Independent personal services
· Employment
· Directors' fees
· Entertainers and sportspersons
· Pensions
· Students and trainees
· Teachers and researchers
· Other income
· Limitation of benefits
· Capital
· Elimination of double taxation
· Non-discrimination
· Mutual agreement
· Exchange of information
· Administrative assistance

Countries Covered:

· Austria
· Belgium
· Canada
· China
· Czech Republic
· France
· Germany
· Hungary
· India
· Italy
· Japan
· Netherlands
· Norway
· Poland
· Russia
· Spain
· Sweden
· Switzerland
· United Kingdom
· USA

You can also access expert summaries of the tax treatment under each jurisdiction's law of:

· Residence
· Permanent establishment
· Transfer pricing
· Withholding taxes
· Double tax relief
· Employment income
· Capital sums

Helping you to put information in context, this factual data is usefully linked to analysis and commentary drawn from the BNA International's suite of cross-border tax services - essentially allowing you to draw upon the expertise of a global network of international tax experts.

Email marketing@bnai.com today for your free demo