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Tax treaties and cross border rates

In a global market, cross border tax issues are ever more important. Tap into the wealth of resources offered by the ICAEW Library Service to help you keep on top of international tax developments and ensure your client's affairs are tax efficient.

The importance of tax treaties has been increasing day by day against the background of a rise in international investment activity and efforts to prevent international tax avoidance.

If you're in practice you want to make sure that your client's affairs are tax efficient and a double taxation treaty can help you with that by ensuring that they get taxed the right amount in the right jurisdiction. If you're involved with business your concerns can cover a range of matters, from staff who work internationally to the tax treatment of goods being shipped around the world and calling in ports en route to their final destination.

Commonly it's members in practice, wishing to ensure that their clients avoid the double taxation of income or gains, who seek a wide variety of details contained within treaties (such as withholding tax rates) or ask for a copy of the whole treaty.

ICAEW Library's access to IBFD's international tax database means it can provide you with the latest official texts from the global tax treaty network, plus complete domestic and cross-border rates on dividends, royalties and interest. The 11,000+ treaty documents include protocols and amendments, supplementary agreements and exchanges of notes to treaties. Its content is frequently updated and as well as offering multilateral and bilateral tax treaties and Models, it can supply a wide range of additional information, including official copies of different tax agreements. Examples include:

  • tax information and automatic exchange of information agreements
  • Foreign Account Tax Compliance Act
  • transport treaties
  • social security agreements
  • comparison tools designed to help you plan cross-border transactions.

IBFD also provides its own English translations where the international tax treaties have been created and signed in languages other than English.

Some recent enquiries where the Library has searched IBFD content and provided the information requested include:

  • Please provide me with a copy of the double tax treaty between Oman and Turkey
  • Can you supply a copy of the tax treaty between Dubai and Morocco in English?
  • Do you have a table of the withholding tax rates for a range of different countries?
  • Is it possible to email me the latest tax treaty between UK and New Zealand?
  • What information do you have on taxation of royalties from an international perspective?

The next time you need a tax treaty or cross-border tax information, contact the Library. We'll run a search tailored to your requirements, free of charge.

Expert help for your enquiries and research

Our enquiry team can help answer questions on a wide range of topics – simply contact us and we will respond within 24 hours.

T  +44 (0)20 7920 8620
E  library@icaew.com