Website of the Month: International Tax Institute

By Susan B. Anders

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JANUARY 2008 - The International Tax Institute’s website,, provides a variety of unique resources for its subscribers, as well as the general public. The organization focuses on performing research, offering continuing education, and publishing books, journals, and newsletters on international tax, tax treaties, and transfer pricing. ITI also distributes materials produced by the Organization for Economic Cooperation and Development (OECD) and the World Trade Organization (WTO), some of which are available on ITI’s website.

The website offers useful resources for CPAs. Some of the commercial materials offer a free trial or online demonstration. This review will focus on resources that are available without charge.

Located at the top of the home and main pages is a navigational menu bar with links to “home,” “about us,” “contributors,” and “contact us.” The index on the left-hand side of the home and main pages lists the site’s main features and serves as the primary navigational tool. The right-hand side of the homepage is dedicated to text boxes highlighting some of ITI’s free and commercial resources.

The main left-hand index headings are “treaty resource center,” “transfer pricing resource center,” “tax forms resource center,” “OECD publishing resource center,” “education services,” “tax bookstore,” “links and other services,” and “subscribe.” The right-side promotions cover OECD tax publications, transfer pricing news roundup, and translated tax forms. Users can also request a live demonstration of ITI’s products and services, a free tutorial on tax treaties, and free trials of the Tax Treaty Analyst and Transfer Pricing Suite.

Free Resources

The website offers three excellent resources without charge: the Transfer Pricing News Roundup Archives (TPNR), an alphabetical listing of links to government tax authorities, and links to external resources for U.S., Canadian, U.K., Australian, and Latin American tax treaties. An introductory tax treaty tutorial is available for free.

The TPNR is a free service that tracks news articles and government announcements for registered users, and sends e-mail updates every two weeks. The archive of past issues, which goes back to November 2006, is available to the public. News sources covered include business and economics journals and websites from all over the world.

Recent issues of the TPNR have included an article from Financial Week regarding corporate taxation as a major issue in the U.S. presidential race, and an Ottawa Citizen report discussing lowering Canadian corporate taxes to become more competitive globally. A WebCPA piece described the major impact that transfer pricing has on FIN 48 compliance.

The links for government tax authorities can be found under the left-side index category of “links and other services,” as well as the “tax forms resource center.” More than 100 countries are listed with connections directly to the tax authorities and specifically to international tax features, where available.

A free online tutorial covers the development of bilateral tax treaties. Each lesson includes a quiz and a navigation button that connects to the tutorial index, so users can easily pick topics or review prior material. The tutorial also offers links to website and PDF files for the OECD Model Convention, the United Nations Model Double Taxation Convention, and the conventions between the United States and Canada and Mexico.

Free Trials of Subscription Services

A live demonstration is available on an appointment basis for ITI’s transfer pricing and tax treaty resources, its library of OECD tax publications, as well as for access to databases. Users can request two-day free trials of ITI’s Tax Treaty Analyst and Transfer Pricing Suite. The Tax Treaty Analyst main page includes descriptions of the available materials, sample screen shots of the Japan-U.S. treaty page, and the Germany Article 13 (capital gains) page.

Susan B. Anders, PhD, CPA, is a professor of accounting at St. Bonaventure University, St. Bonaventure, N.Y.




















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