Each of the platforms listed below offers a tool that enable users to generate comparison tables that display the full texts (or individual articles) of two tax treaties side-by-side. Each platform also allows users to display the text of a tax treaty alongside the text of a model tax treaty. In addition, TaxNotes.com has a tool for comparing withholding rates on dividends, interest, and royalties under in-force income tax treaties.
- Bloomberg Law Treaty Compare Tool
Use the menus to select the primary country and partner country for the first treaty. Then click on Add a Treaty to choose the next pair of treaty partners. Or check one of the boxes below to select a model treaty to compare. Up to five treaties may be compared in one table. Finally, select one or more topics to compare.
- IBFD Tax Research Platform
Click on the Tools tab on the blue menu bar near the top of the page. Then select Treaty Article Comparison and use the filters to select which treaties and treaty articles to compare. Unlike the other platforms, IBFD gives you the option of comparing treaties that are no longer in force.
From the Research Tools tab in the upper right-hand corner of the homepage, click on Worldwide Tax Treaties. On the left side of the screen, under the heading Tools & Comparisons, click on Compare Treaties, Compare Treaty Articles or Compare Rates. (To display comparison charts, you may need to disable your browser's pop-up window blockers.) To display a chart showing all withholding rates in effect under in-force tax treaties for a particular jurisdiction, click on Quick Reference Rate Tables.