MacDonald

TreatyDisk; United States International Tax Treaties

Both U.S. and foreign tax professionals need easy access to all relevant U.S. tax treaty material. The more quickly and effectively practitioners can retrieve on-point tax information, the better equipped they are to provide quality advice. This revolutionary CD-ROM publication provides, in the most convenient format available: - The complete texts and legislative history of all income, estate, and gift tax treaties since 1932; - The texts of all U.S. tax exchange of information agreements and shipping agreements; and - The text of treaties (and their legislative histories) that have been superseded or never entered into force - important since these legislative histories may still influence the interpretation of in-force treaties. TreatyDisk benefits from an unprecedent number of hypertext links. The user can move directly from a summary of the legislative history of a given treaty to any version of the treaty or any relevant supplementary protocol, complementary convention, exchange of letters, or memorandum of understanding. Additional hypertext links in the treaty texts allow a user to move instantaneously from a particluar treaty article to a clarifying exchange of letters or protocol paragraph or a memorandum of understanding. Extensive footnotes to each treaty permit the user to determine when a particular treaty article was amended. In addition, users seeking comparative treatment of a specific topic have a unique research tool in TreatyDisk - the ability to search different treaty articles quickly and thoroughly for a compilation of how each treaty has addressed that topic. No other U.S. tax treaty service provides the depth of coverage, ease of use, or practical functionality of the TreatyDisk.