Global Tax Treaty Commentaries (GTTC) – Country Policy and Practice released today on the IBFD Platform International Bureau of Fiscal Documentation (IBFD) Amsterdam, NETHERLANDS
We are proud to launch the second part of our GTTC collection, focused on Country Policy and Practice. The new collection is a reliable and authoritative interconnected online resource that provides an analytical country-by-country commentary on tax treaty practices across the globe.
AMSTERDAM, May 19, 2021 (GLOBE NEWSWIRE)
GTTC Country Policy and Practice is a must-have for practitioners from the advisory and corporate sectors, tax officers, judiciary members and academics. It uniquely reveals the hidden pattern in the tax treaty policy of a country and the main deviations from the OECD Model, UN Model and/or national tax treaty model in its policy and practice.
German
AMSTERDAM, April 19, 2021 (GLOBE NEWSWIRE) Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, Directors of IBFD’s OPTR, will present the Yearbook via video, explaining some of the main events and trends that arose last year in the protection of taxpayers’ rights around the world. Click here to watch the video.
The OPTR reports on the protection of taxpayers’ fundamental rights around the world. The precise and technical information of the OPTR contains reference to taxpayer bills, conventions, and statutes, also in their judicial and administrative interpretation, which explore how states apply this protection in practice.
The OPTR serves as a unique legal basis for developing further research on the legal remedies, including the related project of the International Law Association, that secure the effective protection of taxpayers’ rights. It is hoped that this may contribute to nudging the convergence towards a global standard in this field.