Tax

A vital consultation before entering into or divesting an international merger, acquisition or joint venture,U.S. Taxation of International Mergers, Acquisitions and Joint Ventures delivers expertise and guidance on the tax consequences of international M&A activity. Hundreds of practical examples demonstrate opportunities and critical considerations for readers undertaking an acquisition or divestiture of a business located in a foreign country.

IBFD Tax Treaty Case Law is the perfect complement to the IBFD worldwide Tax Treaties Database. It gives subscribers direct access to worldwide court decisions on cross-border tax issues. All relevant international tax case law is gathered in one comprehensive well-structured database. Learn More

IBFD Global Tax Explorer seamlessly links the world's most extensive and accurate source of tax treaties with regularly updated country information in different levels of detail. Learn More

IBFD International Transfer Pricing Journal represents a worldwide view on transfer pricing issues for corporate tax purposes. Its approach is to combine reports on important domestic transfer pricing developments with analytical and comparative surveys of topics within the transfer pricing sphere.

The OECD Model Tax Convention on Income and on Capital (OECD Model) and its Commentary provide the basic framework for the global international tax treaty regimes of almost all countries, including transfer pricing rules under Article 9 (Associated Enterprises) of the OECD Model.

• OECD Model Tax Convention on Income and on Capital (OECMCQ)
• OECD Transfer Pricing Guidelines (OECTGQ)
• OECD Selected Recommendations of the Council (OECRCQ)

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines) establishes the arm's-length standard for determining the appropriate transfer price between related parties. The transfer pricing laws of member countries generally reflect the overall structure of the OECD Guidelines.

IBFD's Global Tax Surveys provides the largest collection of authoritative overviews of tax systems throughout the world. This unique online service is designed to enable complete cross referencing within the chapters, containing information on both individual and corporate country tax law.

IBFD's Latin American Tax Explorer Plus provides country-by-country descriptions of all the tax systems in the Latin American region in standardized outlines and in different levels of detail. This is complemented with practical guides for investment and a wide range of primary source information collected and commented by IBFD.

Covering over 50 countries, this collection is the single most authoritative source of information on transfer pricing, one of the major topics in international taxation. From source documents to country regime descriptions, easy-to-use tables and relevant case law, this collection, is an excellent source to address all your transfer pricing issues. It also offers access to the corporate section of Country Surveys, more source documentation as well as a wealth of transfer pricing related information through the incorporation of general and country chapters regarding transfer pricing and business restructurings, customs valuation and dispute resolution.

Do your research within a single source at the level of depth you need. Global Tax Explorer Plus links the worlds most extensive and accurate source of tax treaties with regularly updated country information in three different levels of depth. It contains all the information you need to support your business decisions, quickly and efficiently.

IBFD Tax News Service (TNS) keeps you up to date with the latest international taxation news, both online (in 'real-time'), and via a daily email. You can also subscribe to real-time delivery of TNS via an RSS feed. Previous news can be accessed via a unique online archive of news reports dating back to 1988.

RIA Worldwide Tax Law -- Caribbean Region is an essential resource for the international tax practitioner giving users instant access to the updated translated text of worldwide tax and commercial laws.

RIA Worldwide Tax Law -- Latin America Region is the one and only resource that provides complete and updated texts of tax and business laws translated into English ? all online. You'll get up-to-date, full coverage of worldwide tax laws in their entirety, not just condensed digests.