Library-Bibliothèque: Tax Policy Research Guide: Tax Treaty Resources

Finance Library-Bibliothèque Tax Policy Research Guide Tax Treaty Resources


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Databases and Online Collections

Department of Finance Canada Tax Treaties
Provides links to notices of developments and statuses of tax treaties by country.
History of Tax Treaties
This resource was developed by the OECD, the Institute for Austrian and International Tax Law Vienna (WU), the International Bureau of Fiscal Documentation (IBFD), the Canadian Tax Foundation (CTF) and other partners, and provides information on the history of tax treaties and their provisions.
OECD Centre for Tax Policy and Administration: Tax Treaties
Provides access to various tax treaty resources. Resources include publications, articles, news, and videos.
Tax Treaties Explorer
This interactive tool is produced by the International Centre for Tax and Development (ICTD) with support from the World Bank and allows for comparison between tax treaties. Emphasis is on developing economies. The dataset includes over 2,500 bilateral tax treaties, 300 amending protocols, 8 multilateral treaties, and certain changes made to these treaties by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI).

Online Publications

Model Tax Convention on Income and on Capital 2017
Published by the OECD, this document is a resource for information on bilateral tax conventions and provides the foundation for negotiation and application of bilateral tax treaties between countries, while also offering information on common problems related to international double taxation. The condensed version and the full version are available for download from the OECD website.
UN Model Double Taxation Convention between Developed and Developing Countries
In comparison to the OECD Model Convention, the UN Model Convention tends to provide more favourable terms for developing countries. The 2011 and 2017 versions of the document are available online.

Books

The following books are available through the Library. If there is a book that is not in the collection, please email the Library and we can look into Interlibrary Loan or purchase options.

Canada-U.S. Tax Treaty: A Practical Interpretation, 4th Edition by Jesse S. Brodlieb, Larry Nevsky and Tony Schweitzer The 4th edition of Canada-U.S. Tax Treaty: A Practical Interpretation, published by Wolters Kluwer, has been updated to reflect the changes to case law, technical interpretations and arbitration operating procedures that have taken place since the publication of the 3rd edition in 2012. The new edition provides greater clarity for practitioners on the positions of the various courts and the CRA when applying for treaty benefits for their clients and includes a discussion of the new U.S. FACTA legislation and related Canadian domestic law that requires certain Canadian financial institutions and other "U.S. persons" to provide the IRS with account information of U.S. taxpayers residing in Canada. This edition also includes the full text of the Canada-U.S. Tax Convention and reproductions of the Technical Explanations of the Treaty and the Third, Fourth, and Fifth Protocols, as provided by the U.S. Treasury Department. Other resources that can be found within this edition include annotations of Dominion Tax Cases, the Income Tax Conventions Interpretation Act, and the Canada-U.S. Enhanced Tax Information Exchange Agreement.
Call Number: 9781554968541
ISBN: 9781554968541
Publication Date: 2015
Essays on Tax Treaties: A Tribute to David. A. Ward by Guglielmo Maisto, Angelo Nikolakakis, et al. (Editors) This collection of essays was published as a joint initiative between the Canadian Tax Foundation (CTF) and the International Bureau of Fiscal Documentation (IBFD). Essays are written by internationally recognized scholars and practitioners and aim to honour the legacy of David A. Ward, QC, and his impact on the field of international tax law. Essays focus on the study of tax as an academic discipline and on the development of an international perspective to further a shared global approach to the interpretation of tax treatises, two important aspects of Ward’s career.
Call Number: K4475 E87 2013
ISBN: 9789087221546
Publication Date: 2013

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