Guidelines to the
IBFD Standard
Citations
and References
Last updated on 29 June 2017
Guidelines to the
IBFD Standard
Citations
and References
Last updated on 29 June 2017
Sabine Bruyn
Jolien
T
erpstra
IBFD
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Table of Contents
Introduction ............................................................................................................... 8
General rules ............................................................................................................ 10
Use of capitals ................................................................................................... 10
Use of italics ...................................................................................................... 10
Dates .................................................................................................................. 10
Authors/Editors ................................................................................................. 11
Abbreviations .................................................................................................... 11
News ........................................................................................................................ 12
TNS Online ......................................................................................................... 12
EVD News .......................................................................................................... 13
Quick Reference Tables ............................................................................................ 14
Country Key Features .............................................................................................. 15
Country Surveys ....................................................................................................... 16
Country Analyses ..................................................................................................... 17
Topical Analyses ....................................................................................................... 18
Treaties .................................................................................................................... 19
Models ..................................................................................................................... 20
Model ................................................................................................................ 20
Commentary ..................................................................................................... 20
Global Tax Treaty Commentaries ............................................................................ 22
EU Law ..................................................................................................................... 23
National Legislation ................................................................................................. 24
Tax Authorities' Documentation .............................................................................. 26
International Organizations’ Documentation .......................................................... 27
Case Law .................................................................................................................. 28
Tax Treaty Case Law .......................................................................................... 28
ECJ Case Law ..................................................................................................... 29
Online Books ............................................................................................................ 31
Journals .................................................................................................................... 33
Introduction
Aim
IBFD has agreed on a standard for textual references and citations of all online IBFD
content to:
• serve the implementation of an increasing number of cross-references in IBFD
documents;
• enhance quality, consistency and readability;
• facilitate uniform instructions to authors;
• support citing and referencing to IBFD documents by external sources, and;
• provide a framework for developing universal standards in areas currently not
covered (e.g. dynamic online content).
This IBFD standard is based on the ALWD Citation Manual (3rd ed., Aspen 2006).
For non-US materials for which the ALWD does not provide examples, the Guide to
Foreign and International Legal Citations (2nd ed., Aspen 2009) is used.
These will:
• serve as the “bible” to refer to for the major part of citations and textual references in
IBFD documents;
• facilitate getting internal agreement on the standard and ensuring it is adopted by all;
• provide an established style IBFD can refer to when instructing editors and authors,
and;
• enhance IBFD’s professional image towards the outside tax world.
Scope
The IBFD standard covers all static and dynamic documents belonging to one of the
generic information collections in the IBFD Tax Research Platform. In cases where the
external manuals do not provide guidelines for all situations, new guidelines have been
developed accordingly.
IBFD Standard Citations and References should, as far as is reasonably feasible, be
followed with regard to printed and non-IBFD material to ensure the greatest possible
consistency in the presentation of IBFD publications.
Example: P. Fumenier & C. Elbaz, Absorption d’un holding et transfer des déficits
[Absorption of a Holding Company and Transfer Deficits], 65 Revue de Droit Fiscal 12
(2013).
Definitions
For a good understanding of this standard, please note the following definitions:
• Citation: official standard for citing a document in foot- or endnotes.
• Full citations are used for the first reference in foot- or endnotes.
• Short citations are used for subsequent references in foot- or endnotes.
• Textual reference: standard for referring to a source in the main text of a document;
not to be used in foot- or endnotes.
• Cross-reference: the actual hyperlink embedded in the text of a citation or textual
reference, which leads the user to the unique URL of the particular IBFD document.
• External hyperlink: hyperlink to the unique URL of a document that is only available
outside of the IBFD Tax Research Platform.
Permanent Committee IBFD Standard Citations and References
The Library Team acts as the Permanent Committee ([email protected]) for the
application of the IBFD standard. It addresses any questions or issues that may arise.
General rules
Not every component of the citation will be present in the material to be cited. Use only
the available components.
Use of capitals
• All notes start with a capital letter
• Use of capitals in title (only for English-language materials)
• The first and last words of the title
• All nouns, pronouns, verbs, adverbs, and adjectives
• Do not capitalize articles, prepositions or conjunctions, regardless of length.
(See http://grammartips.homestead.com/caps.html)
Use of italics
In citations, always use italics for the titles of books, articles, treaties, models, reports
and cases. Not in italics: the rest, e.g. administrative documentation, etc. In textual
references, only use italics for the titles of cases.
When words or phrases within italicized or underlined material would themselves have
been italicized or underlined under another guideline, such as a case name in a book
title, change those words or phrases to ordinary type.
Dates
Format dates as follows: d/dd Month (abbreviated, except for May, June and July) yyyy
Examples:
8 Mar. 2010
8 June 2010
Note: September is abbreviated as ‘Sept.’ not as ‘Sep.’
In textual references the same format is used but the month is never abbreviated.
Authors/Editors
If a document has two or three authors, cite as follows:
B.J.M. Terra & J. Kajus
M. Lang, J. Liu & G. Tang
If a document has more than three authors, only the first one is named, followed by et al.
The same rules apply to editors.
Example:
J.F. Avery Jones et al., The Origins of Concepts and Expressions Used in the OECD
Model and Their Adoption by States, 60 Bull. Intl. Taxn. 6, sec. 2.3.1. (2006), Journals
IBFD.
Abbreviations
IBFD country two digit abbreviations
See http://dtd.ibfd.org/dtd/config/countries.xml
Further examples of citations and references can be found in the ‘Overview IBFD
Standard Citations and References’ at 35.
Links:
- Abbreviations List to be used for Treaties etc.
- Abbreviation Courts
News
TNS Online
Full citation:
– Initials.
– Surname author,
– Title
– (Date),
– Collection name.
Example:
Treaty between India and Singapore - Indian Decision on whether Fixed Place PE Exists
if Business via Bonded Warehouse Owned and Operated by Independent Service
Providers (5 Mar. 2010), News IBFD.
Short citation:
– Surname author, or Title,
– supra n. Note number,
– at Pinpoint reference.
Example:
Treaty between India and Singapore, supra n. [note number], at [pinpoint reference].
Textual reference:
– see
– Country-Sequential number,
– News
– Date in full
– ; [only if followed by another textual reference]
Example:
see India-1, News 5 March 2010
EVD News
Full citation:
– Initials.
– Surname author &
– Initials.
– Surname author,
– Title
– (Date),
– Collection name.
Example:
B.J.M. Terra & J. Kajus, Judgment in Joined Cases C-338/08 (P. Ferrero e C.) and
C-339-08 (General Beverage Europe) - Concept of Withholding Tax (28 June 2010),
News IBFD.
Short citation:
– Surname author &
– Surname author,
– supra n. Note number,
– at Pinpoint reference.
Example:
Terra & Kajus, supra n. [note number], at [pinpoint reference].
Textual reference:
– see
– Surname author & Surname author-Sequential number,
– EVD News
– Date in full
– ; [only if followed by another textual reference]
Example:
see Terra & Kajus-1, EVD News 14 February 2011
Quick Reference Tables
Citations according to rules for Country Key Features (q.v.).
Example full citation:
Australia - Transfer Pricing Table sec. A.2., Quick Reference Tables IBFD
(accessed 1 Oct. 2010).
Example short citation:
Australia - Transfer Pricing Table, supra n. [note number], at sec. A.2.
Example textual references:
section A.2. of Australia - Transfer Pricing Table
Country Key Features
Full citation:
– Title
– Pinpoint reference
– , Collection name
– (accessed Date).
Example:
United States - Key Features sec. B.2., Country Key Features IBFD
(accessed 1 Mar. 2010).
Short citation:
– Title,
– supra n. Note number,
– at Pinpoint reference.
Example:
United States - Key Features, supra n. [note number], at sec. B.2.
Textual reference:
– Pinpoint reference of
– Title
Example:
section B.2. of United States - Key Features
Country Surveys
Full citation:
– Initials.
– Surname author,
– Title
– Pinpoint reference
– , Collection name
– (accessed Date).
Example:
J. Rogers-Glabush, Canada - Corporate Taxation sec. 4.1., Country Surveys IBFD
(accessed 1 Mar. 2010).
Short citation:
– Surname author,
– supra n. Note number,
– at Pinpoint reference.
Example:
Rogers-Glabush, supra n. [note number], at sec. 4.1.
Examples textual reference:
see section 4.1.
(see section 4.1.).
[within same country chapter]
see Corporate Taxation section 4.1.
(see Corporate Taxation section 4.1.).
[in other chapter (e.g. Individual Taxation) on same country]
see Canada - Corporate Taxation - Country Surveys section 4.1.
(see Canada - Corporate Taxation - Country Surveys section 4.1.).
[in other IBFD document (e.g. TNS report)]
Country Analyses
Full citation:
– Initials.
– Surname author,
– Title
– Pinpoint reference
– , Collection name
– (accessed Date).
Example:
A. Perdelwitz, Germany - Corporate Taxation sec. 0.2.1.2., Country Analyses IBFD
(accessed 1 Mar. 2010).
Short citation:
– Surname author,
– supra n. Note number,
– at Pinpoint reference.
Example:
Perdelwitz, supra n. [note number], at sec. 0.2.1.2.
Examples textual reference:
see section 0.2.1.2.
(see section 0.2.1.2.).
[within same country chapter]
see Corporate Taxation section 0.2.1.2.
(see Corporate Taxation section 0.2.1.2.).
[in other chapter (e.g. Individual Taxation) on same country]
see Germany - Corporate Taxation - Country Analyses section 0.2.1.2.
(see Germany - Corporate Taxation - Country Analyses section 0.2.1.2.).
[in other IBFD document]
Topical Analyses
Full citation:
– Initials.
– Surname author,
– Title
– Pinpoint reference
– , Collection name
– (accessed Date).
Example:
S. Zapata et al., Brazil - Permanent Establishments sec. 7.1.2., Topical Analyses IBFD
(accessed 1 Mar. 2010).
Short citation:
– Surname author,
– supra n. Note number,
– at Pinpoint reference.
Example:
Zapata et al., supra n. [note number], at sec. 7.1.2.
Examples textual references:
see section 7.1.2.
(see section 7.1.2.).
[within same country chapter]
see Brazil section 7.1.2.
(see Brazil section 7.1.2.).
[in other (introductory or country) chapter of same Topical Analysis publication
(e.g. Germany - Permanent Establishments)]
see Brazil - Permanent Establishments section 7.1.2.
(see Brazil - Permanent Establishments section 7.1.2.).
[in other IBFD document]
Treaties
Full citation:
– Title
– [unofficial translation]
– Pinpoint reference
– (date of signature),
– Collection name
– [hereinafter Abbreviated title].
Short citation:
– Pinpoint reference
– Abbreviated title.
Example 1 - bilateral treaty
Full Citation:
Convention between the Federal Republic of Germany and the Kingdom of the
Netherlands for the Avoidance of Double Taxation with Respect to Taxes on Income and
Capital and Various Other Taxes, and for the Regulation of Other Questions Relating to
Taxation [unofficial translation] art. 12 (16 June 1959), Treaties IBFD [hereinafter
Ger.-Neth. Income and Capital Tax Treaty].
Short citation:
Art. 12 Ger.-Neth. Income and Capital Tax Treaty.
textual reference:
article 12 of the Germany-Netherlands Income and Capital Tax Treaty (1959)
Example 2 - multilateral treaty
Full citation:
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base
Erosion and Profit Shifting art. 3 (7 June 2017), Treaties IBFD [hereinafter Multilateral
Instrument]
Short citation:
Art. 3 Multilateral Instrument (2017)
textual reference:
article 3 of the Multilateral Instrument (2017)
Note: If the full citation becomes unwieldy due to its length, the short citation may be used as
the first reference.
Models
Model
Full citation:
– Title
– Pinpoint reference
– (Date),
– Collection name.
Example:
OECD Model Tax Convention on Income and on Capital art. 12 (15 July 2005), Models
IBFD.
Short citation:
– Pinpoint reference
– Abbreviated title
– (Year).
Example:
Art. 12 OECD Model (2005).
Examples textual reference:
article 12 of the OECD Model (2005)
article 16 of the OECD Model (1982)
Commentary
Full citation:
– Title
– Pinpoint reference
– (Date),
– Collection name.
Example:
OECD Model Tax Convention on Income and on Capital: Commentary on Article 3 para.
3 (15 July 2005), Models IBFD.
Short citation:
– Pinpoint reference
– Abbreviated title
– (Year).
Example:
Para. 3 OECD Model: Commentary on Article 3 (2005).
Example textual reference:
paragraph 3 of the Commentary on Article 3 of the OECD Model (2005)
Global Tax Treaty Commentaries
Full citation:
– Initials,
– Surname author,
– Title
– Pinpoint reference
– , Collection name
– (accessed Date).
Example:
B.J. Arnold, Article 5: Permanent Establishment sec. 4.3.1., Global Tax Treaty
Commentaries IBFD (accessed 15 Mar. 2014).
Short citation:
– Surname author,
– supra n. Note number,
– at Pinpoint reference.
Example:
Arnold, supra n. [note number], at sec. 4.3.1.
Example textual reference:
see section 4.3.1.
(see section 4.3.1.).
[within same document]
see Article 5: Permanent Establishment section 4.3.1.
[in other chapter (e.g. Article 8: International Transport and Other Operations - Global
Tax Treaty Commentaries) of same collection]
see Article 5: Permanent Establishment - Global Tax Treaty Commentaries section
4.3.1.
(see Article 5: Permanent Establishment - Global Tax Treaty Commentaries section
4.3.1).
[in other IBFD document (e.g. TNS report]
EU Law
(Treaty, Directive, COM document)
Full citation:
– Full title,
– art. Number,
– Source,
– Collection name
– [hereinafter Abbreviated title (Year/Number)].
Example:
Council Directive 2009/133/EC of 19 October 2009 on the Common System of Taxation
Applicable to Mergers, Divisions, Partial Divisions, Transfers of Assets and Exchanges of
Shares Concerning Companies of Different Member States and to the Transfer of the
Registered Office of an SE or SCE between Member States (Codified Version), art. 8,
OJ L310 (2009), EU Law IBFD [hereinafter Merger Directive (2009/133)].
Short citation:
– art./sec./ch. Number
– Abbreviated title
– (Year/Number).
Example:
Art. 8 Merger Directive (2009/133).
Example textual reference:
article 8 of the Merger Directive (2009/133)
article 8 of the Merger Directive (90/434)*
*Note: For years up to 1999 use only the last two digits, for years after 1999 use all four
digits.
Note: If the full citation becomes unwieldy due to its length, the short citation may be used
as the first reference.
National Legislation
Full citation:
– Abbreviated country name:
– Title law in full [in original language if available, plus [Translation in English]],
– Type of law and/or number with date and/or year,
– Year of law [if not mentioned earlier or different],
– sec./art. Number,
– (amended Year) [never preceded by a comma],
– Abbreviated source
– Volume number
– (Source year)
– Start page number,
– Pinpoint reference,
– Collection name.
Examples:
AU: Income Tax Assessment Act, 1997 (amended 2009), National Legislation IBFD.
AU: Income Tax Assessment Act, 1997, sec. 8-1 (amended 2009), National Legislation
IBFD.
US: Economic Espionage Act of 1996, Pub. L. no. 104-294, sec. 201, Stat. 110 (1996)
3488, 3491, National Legislation IBFD.
AT: Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994
- UStG 1994), zuletzt geändert durch das Bundesgesetz BGBl I Nr. 112/2012 von
14.12.2012 [Federal Law on the Taxation of Business Transactions (VAT Act 1994)]
(amended 2013), National Legislation IBFD.
Short citation:
– sec./art. Number
– Abbreviation law [in original language if available, to be found in Country Analyses
chapters]
– Year
– (amended Year).
Examples:
ITAA 1997 (amended 2009).
Sec. 8-1 ITAA 1997 (amended 2009).
Sec. 201 EEA 1996.
UStG 1994 (amended 2013).
Textual reference:
– section/article Number of the
– Title law [in original language if available, to be found in Country Analyses chapters]
– Year
– (amended Year)
Examples:
section 8-1 of the Income Tax Assessment Act 1997 (amended 2009)
section 201 of the Economic Espionage Act 1996
[subsequent references:]
section 8-1 of the ITAA 1997 (amended 2009)
section 201 of the EEA 1996
There are some exceptions for the United Kingdom and Ireland
– Where the title of an Act is cited in full, the word ‘the’ must be used before the
title of an Act.
– Where the abbreviation of an Act is used, the word ‘the’ should be dropped from
before the abbreviation.
Example full citation:
UK: the Income Tax Act, 2007, sec. 8(1) (amended 2009), National Legislation
IBFD.
Example short citation:
sec. 8(1) of ITA 2007 (amended 2009).
Example textual reference:
section 8(1) of the Income Tax Act 2007 (amended 2009)
Example textual reference - subsequent reference:
section 8(1) of ITA 2007 (amended 2009)
Abbreviations of a law per country can be found in the IBFD Tax Research Platform
under Country Analyses. Do a full-text search for ‘abbreviations’.
Note: Not all laws have official abbreviations, so in that case use English abbreviations.
Note: If the full citation becomes unwieldy due to its length, the short citation may be used
as the first reference.
Tax Authorities' Documentation
(Formerly: Administrative Documentation)
Full citation:
– Abbreviation of the tax administration (I.R.S., S.A.T., etc). Pronouncement
– Year- [before 2000 2 digits, as from 2000 4 digits]
– Number,
– Source or (Date),
– Collection name.
Example IRS:
Example full Citation
I.R.S. Ann. 2004-81, 2004-42 I.R.B. 675, Tax Authorities' Documentation IBFD.
Example short citation:
I.R.S. Ann. 2004-81.
Example textual reference:
I.R.S. Announcement 2004-81
Example Chinese SAT:
Example long citation
S.A.T. Notice on the Annual Report on the Affiliated Transactions of Enterprises in
China, Guoshuifa 2008-114, (5 Dec. 2008), Administrative Documentation IBFD.
Example Short citation:
S.A.T. Guoshuifa 2008-114
Example textual reference:
S.A.T. Guoshuifa 2008-114
International Organizations’ Documentation
Full citation:
– Author [abbreviated if corporate/organizational],
– Title: Subtitle
– (Publisher
– Year),
– Collection name.
Examples:
OECD Ctr. for Tax Policy and Admin., Revised Discussion Draft of a New Article 7 of the
OECD Model Tax Convention: 24 November 2009 to 21 January 2010 (OECD 2010),
International Organizations’ Documentation IBFD.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
(OECD 2009), International Organizations’ Documentation IBFD [hereinafter OECD
Guidelines].
Examples short citation:
OECD Ctr. for Tax Policy and Admin., supra n. [note number], at [pinpoint reference].
OECD Guidelines, supra n. [note number], at [pinpoint reference].
Examples textual reference:
see the Revised Discussion Draft by the OECD Centre for Tax Policy and Administration
(OECD 2010)
see the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax
Administrations (OECD 2009)
Case Law
Tax Treaty Case Law
Full citation:
– Abbreviated country name:
– Abbreviated court name [in original language]*[Translation in English],
– Year or date of decision,
– Case number and/or Case name,
– Collection name.
*If the name of the court is not available in the original language, abbreviate the name of
the court in English.
Examples:
CA: SCC, 22 June 1995, Crown Forest Industries Ltd. v. Canada, Tax Treaty Case Law
IBFD.
NL: HR [Supreme Court], 26 Nov. 2010, 09/03219, Tax Treaty Case Law IBFD.
Short citation:
– Short case name or Case number
– (Year) or (Date).
Examples:
Crown Forest (1995).
09/03219 (26 Nov. 2010).
Textual reference:
– Case name or Case number
– (Year) or (Date)
Examples:
Crown Forest (1995)
09/03219 (26 Nov. 2010)
[subsequent references:]
Crown Forest
09/03219
Judicial systems
Citations according to rules for online books.
Example full citation:
C. Innamorato, Italy - Judicial System: Legal Remedies sec. 4.3.1., Tax
Treaty Case Law IBFD (accessed 1 Mar. 2010).
Example short citation:
Innamorato, supra n. [note number], at [pinpoint reference].
Example textual reference:
see Italy - Judicial System section 4.3.1.
ECJ Case Law
Full citation:
– Abbreviated country name:
– Abbreviated court name,
– Date of decision,
– Case
– Case number,
– Case name [for individual party use Surname v. ... (or vice versa)],
– Source,
– Collection name.
Example:
– UK: ECJ, 13 Dec. 2005, Case C-446/03, Marks & Spencer plc v. Halsey (Her
Majesty’s Inspector of Taxes), [2005] ECR I-10837, ECJ Case Law IBFD.
Short citation:
– Short case name
– (Case number).
Example:
Marks & Spencer (C-446/03).
Textual reference:
– Shortened case name
– (Case Case number)
Example:
[first reference:] Marks & Spencer (Case C-446/03)
[subsequent reference:] Marks & Spencer
AG Opinion
Full citation:
– Abbreviated country name:
– Opinion of Advocate General
– Advocate General’s Surname,
– Date of Opinion,
– Case
– Case number,
– Case name,
– Source,
– Collection name.
Example:
UK: Opinion of Advocate General Maduro, 7 Apr. 2005, Case C-446/03, Marks &
Spencer plc v. Halsey (Her Majesty’s Inspector of Taxes), [2005] ECR I-10837, ECJ
Case Law IBFD.
Short citation:
– AG Opinion in
– Short case name
– (Case number).
Example:
AG Opinion in Marks & Spencer (C-446/03).
Textual reference:
– Advocate General’s Opinion in
– Shortened case name
– (Case Case number)
Examples:
[first reference:] Advocate General’s Opinion in Marks & Spencer (Case C-446/03)
[subsequent reference:] AG Opinion in Marks & Spencer
Online Books
Full citation:
– Initials.
– Surname author,
– Title: Subtitle
– Pinpoint reference
– (Initials. Surname editor(s) ed(s)., Publisher Year),
– Collection name.
Examples:
J.F. Avery Jones et al., A Tax Globalist: Essays in Honour of Maarten J. Ellis (H. van
Arendonk, F. Engelen & S. Jansen eds., IBFD 2005), Online Books IBFD.
M. Lang, “Fictitious Income” and Tax Treaties, in A Tax Globalist: Essays in Honour of
Maarten J. Ellis sec. 2 (H. van Arendonk, F. Engelen & S. Jansen eds., IBFD 2005),
Online Books IBFD. [book containing articles by multiple authors]
J. Barenfeld, Taxation of Cross-Border Partnerships ch. 4 (IBFD 2005), Online Books IBFD.
S. Benedetto & L. Kana, Chile, in Enterprise Services (IFA Cahiers vol. 97A, 2012),
Online Books IBFD.
Short citation:
– Surname author,
– supra n. Note number,
– at Pinpoint reference.
Examples:
Avery Jones et al., supra n. [note number], at [pinpoint reference].
Lang, supra n. [note number], at sec. 2.
Barenfeld, supra n. [note number], at ch. 4.
Benedetto & Kana, supra n. [note number].
Textual reference [within sentence]:
– Surname author
– (Year, [comma only if followed by pinpoint reference, otherwise close with )]
– Pinpoint reference)
Examples:
Avery Jones et al. (2005)
Lang (2005, section 2)
Barenfeld (2005, chapter 4)
Benedetto & Kana (2012)
Textual reference [at the end of a sentence]:
– (Surname author
– Year, [comma only if followed by pinpoint reference, otherwise close with ).]
– Pinpoint reference).
Examples:
(Avery Jones et al. 2005).
(Lang 2005, section 2).
(Barenfeld 2005, chapter 4).
(Benedetto & Kana 2012).
Journals
Full citation:
– Initials.
– Surname author,
– Title: Subtitle,
– Volume number
– Abbreviation of periodical title [e.g. Bull. Intl. Taxn.]
– Issue number
– , Pinpoint reference
– (Year),
– Collection name.
Example:
J.F. Avery Jones et al., The Origins of Concepts and Expressions Used in the OECD
Model and Their Adoption by States, 60 Bull. Intl. Taxn. 6, sec. 2.3.1. (2006), Journals
IBFD.
– Short citation:
– Surname author,
– supra n. Note number,
– at Pinpoint reference.
Example:
Avery Jones et al., supra n. [note number], at sec. 2.3.1.
Textual reference [within sentence]:
– Surname author
– (Year,
– Pinpoint reference)
Example:
Avery Jones et al. (2006, section 2.3.1.)
Textual reference [at the end of a sentence]:
– (Surname author
– Year,
– Pinpoint reference).
Example:
(Avery Jones et al. 2006, section 2.3.1.).
Glossary
Full citation:
- Term,
- in
- Title
- (Initials, Surname editor(s) ed(s)., Publisher Year),
- Collection name
- (accessed Date).
Example for online version of glossary:
Transfer Pricing, in International Tax Glossary, Glossary IBFD (accessed 9 Dec. 2014).
Example for paper version of glossary:
Transfer Pricing, in IBFD International Tax Glossary (J. Rogers-Glabush, ed., 6th rev. ed.,
IBFD 2009), Glossary IBFD.
Overview
IBFD
Standard Citations
and References
Collection News - TNS
Title document Treaty between India and Singapore - Indian decision on whether fixed
place PE exists if business via bonded warehouse owned and operated
by independent service providers
Citation Treaty between India and Singapore - Indian Decision on whether Fixed Place
PE Exists if Business via Bonded Warehouse Owned and Operated by
Independent Service Providers (5 Mar. 2010), News IBFD.
Short citation
T
reaty between India and Singapore, supra n. [note number], at [pinpoint
reference].
Textual reference see India-1, News 5 March 2010
Collection News - TNS
Title document Income tax and VAT - regulations amended
Citation G. Guerra, Income Tax and VAT - Regulations Amended (1 July 2010), News IBFD.
Short citation Guerra, supra n. [note number], at [pinpoint reference].
Textual reference see Ecuador-1, News 1 July 2010
Collection News - EVD News
Title document Judgment in Joined Cases C-338/08 (P. Ferrero e C.) and C-339-08 (General
Beverage Europe) - Concept of withholding tax
Citation B.J.M. Terra & J. Kajus, Judgment in Joined Cases C-338/08 (P. Ferrero e C.)
and C-339-08 (General Beverage Europe) - Concept of withholding tax (28 June
2010), News IBFD.
Short citation
T
erra
&
Kajus, supra n. [note number], at [pinpoint reference].
Textual reference see Terra & Kajus-1, EVD News 14 February 2011
Collection Quick Reference Tables [see rules Country Key Features]
Title document Australia - Transfer Pricing Tables A.2. Method priority
Citation Australia - Transfer Pricing Table sec. A.2., Quick Reference Tables IBFD
(accessed 1 Oct. 2010)
Short citation Australia - Transfer Pricing Table, supra n. [note number], at sec. A.2.
Textual reference section A.2. of Australia - Transfer Pricing Table
Collection Country Key Features - National
Title document United States - Key Features B.2. Non-resident individuals
Citation United States - Key Features sec. B.2., Country Key Features IBFD (accessed
1 Mar. 2010).
Short citation United States - Key Features, supra n. [note number], at sec. B.2.
Textual reference section B.2. of United States - Key Features
Collection Country Key Features - Subnational
Title document Alabama - Key Features A.1. Corporate income tax rates
Citation Alabama - Key Features sec. A.1., Country Key Features IBFD (accessed
1 Mar. 2010).
Short citation Alabama - Key Features, supra n. [note number], at sec. A.1.
Textual reference section A.1. of Alabama - Key Features
Collection Country Surveys - National
Title document Canada - Country Surveys - Corporate Taxation 4.1. Payroll tax
Citation J. Rogers-Glabush, Canada - Corporate Taxation sec. 4.1., Country Surveys
IBFD (accessed 1 Mar. 2010).
Short citation Rogers-Glabush, supra n. [note number], at sec. 4.1.
Textual reference 1 see section 4.1. / (see section 4.1.). [textual reference within same country
chapter]
Textual reference 2 see Corporate Taxation section 4.1. / (see Corporate Taxation section 4.1.).
[textual reference in other chapter (e.g. Individual Taxation) on same country]
Textual reference 3 see Canada - Corporate Taxation - Country Surveys section 4.1. / (see Canada -
Corporate Taxation - Country Surveys section 4.1.). [textual reference in any
other IBFD document (e.g. TNS report)]
Collection Country Surveys - Subnational
Title document Canada - Nova Scotia - Individual Taxation - Country Surveys - 2.1. Group
treatment
Citation J. Rogers-Glabush, Canada - Nova Scotia - Individual Taxation sec. 2.1.,
Country Surveys IBFD (accessed 1 Mar. 2010).
Short citation Rogers-Glabush, supra n. [note number], at sec. 2.1.
Textual reference 1 see section 2.1. / (see section 2.1.).
Textual reference 2 see Individual Taxation section 2.1. / (see Individual Taxation section 2.1.).
[textual reference in other chapter (e.g. Corporate Taxation) on same
subnational jurisdiction]
Textual reference 3 see Canada - Nova Scotia - Individual Taxation section 2.1. / (see Canada -
Nova Scotia - Individual Taxation section 2.1.). [textual reference in any other
IBFD document - NB: since the Country Analyses collection does not include
subnational jurisdictions, this citation is unique for Country Surveys and the
collection name may be left out]
Collection Country Analyses
Title document Germany - Country Analyses - Corporate Taxation 0.2.1.2. Capital
Citation A. Perdelwitz, Germany - Corporate Taxation sec. 0.2.1.2., Country Analyses
IBFD (accessed 1 Mar. 2010).
Short citation Perdelwitz, supra n. [note number], at sec. 0.2.1.2.
Textual reference 1 see section 0.2.1.2. / (see section 0.2.1.2.).
Textual reference 2 see Corporate Taxation section 0.2.1.2. / (see Corporate Taxation section
0.2.1.2.). [textual reference in other chapter (e.g. Individual Taxation) on same
country]
Textual reference 3 see Germany - Corporate Taxation - Country Analyses section 0.2.1.2. / (see
Germany - Corporate Taxation - Country Analyses section 0.2.1.2.). [textual
reference in any other IBFD document]
Collection Topical Analyses
Title document Brazil - Topical Analyses - Permanent Establishments 7.1.2. Domestic
approach
Citation S. Zapata et al., Brazil - Permanent Establishments sec. 7.1.2., Topical Analyses
IBFD (accessed 1 Mar. 2010).
Short citation Zapata et al., supra n. [note number], at sec. 7.1.2.
Textual reference 1 see section 7.1.2. / (see section 7.1.2.).
Textual reference 2 see Brazil section 7.1.2. / (see Brazil section 7.1.2.). [textual reference in other
chapter of same Topical Analysis publication (e.g. Germany - Permanent
Establishments)]
Textual reference 3 see Brazil - Permanent Establishments section 7.1.2. / (see Brazil - Permanent
Establishments section 7.1.2.). [textual reference in any other IBFD document]
Collection Treaties - Treaty
Title document Germany-Netherlands - Income and Capital Tax Treaty (1959)
Citation Convention between the Federal Republic of Germany and the Kingdom of the
Netherlands for the Avoidance of Double Taxation with Respect to Taxes on
Income and Capital and Various Other Taxes, and for the Regulation of Other
Questions Relating to Taxation [unofficial translation] (16 June 1959), Treaties
IBFD [hereinafter Ger.-Neth. Tax Treaty].
Short citation Ger.-Neth. Income and Capital Tax Treaty.
Textual reference Germany-Netherlands Income and Capital Tax Treaty (1959)
Collection Treaties - article/section/chapter etc.
Title document Article 12 of the Germany-Netherlands - Income and Capital Tax Treaty
(1959)
Citation Convention between the Federal Republic of Germany and the Kingdom of the
Netherlands for the Avoidance of Double Taxation with Respect to Taxes on
Income and Capital and Various Other Taxes, and for the Regulation of Other
Questions Relating to Taxation [unofficial translation] art. 12 (16 June 1959),
Treaties IBFD [hereinafter Ger.-Neth. Tax Treaty].
Short citation Art. 12 Ger.-Neth. Income and Capital Tax Treaty.
Textual reference article 12 of the Germany-Netherlands Income and Capital Tax Treaty (1959)
Collection Models - Model
Title document OECD Income and Capital Model Convention (2005)
Citation OECD Model Tax Convention on Income and on Capital (15 July 2005), Models
IBFD.
Short citation OECD Model (2005).
Textual reference OECD Model (2005)
Collection Models - article/section/chapter etc.
Title document Article 12 of the OECD Income and Capital Model Convention (2005)
Citation OECD Model Tax Convention on Income and on Capital art. 12 (15 July 2005),
Models IBFD.
Short citation Art. 12 OECD Model (2005).
Textual reference article 12 of the OECD Model (2005)
Collection Models - Commentary
Title document Commentary on article 3 of the OECD Income and Capital Model
Convention (2005), para. 3, The term “company”
Citation OECD Model Tax Convention on Income and on Capital: Commentary
on Article 3 para. 3 (15 July 2005), Models IBFD.
Short citation Para. 3 OECD Model: Commentary on Article 3 (2005).
Textual reference paragraph 3 of the Commentary on Article 3 of the OECD Model (2005)
Collection Global Tax Treaty Commentaries
Title document Article 5: Permanent Establishment - Global Tax Treaty Commentaries
Citation B.J. Arnold, Article 5: Permanent Establishment sec. 4.3.1., Global Tax
Treaty Commentaries IBFD (accessed 15 Mar. 2014).
Short citation Arnold, supra n. [note number], at sec. 4.3.1.
Textual reference see section 4.3.1.
(see section 4.3.1.).
[within same document]
see Article 5: Permanent Establishment section 4.3.1.
[in other chapter (e.g. Article 8: International Transport and Other Operations -
Global Tax Treaty Commentaries) of same collection]
see Article 5: Permanent Establishment - Global Tax Treaty Commentaries
section 4.3.1.
(see Article 5: Permanent Establishment - Global Tax Treaty Commentaries
section 4.3.1).
[in other IBFD document (e.g. TNS report]
Collection EU Law - Treaty/Directive/COM document etc.
Title document European Union Merger Directive (2009): Council Directive 2009/133/EC
of 19 October 2009 on the Common System of Taxation Applicable to
Mergers, Divisions, Partial Divisions, Transfers of Assets and Exchanges
of Shares Concerning Companies of Different Member States and to the
Transfer of the Registered Office of an SE or SCE between Member
States (Codified Version), OJ L310, 25 November 2009, at 34-46
Citation Council Directive 2009/133/EC of 19 October 2009 on the Common System of
Taxation Applicable to Mergers, Divisions, Partial Divisions, Transfers of Assets
and Exchanges of Shares Concerning Companies of Different Member States
and to the Transfer of the Registered Office of an SE or SCE between Member
States (Codified Version), OJ L310 (2009), EU Law IBFD [hereinafter Merger
Directive (2009/133)].
Short citation Merger Directive (2009/133).
Textual reference Merger Directive (2009/133)
Collection EU Law - article/section/chapter etc.
Title document Article 8 of the European Union Merger Directive (as amended through
2006)
Citation Council Directive 2009/133/EC of 19 October 2009 on the Common System of
Taxation Applicable to Mergers, Divisions, Partial Divisions, Transfers of Assets
and Exchanges of Shares Concerning Companies of Different Member States
and to the Transfer of the Registered Office of an SE or SCE between Member
States (Codified Version), art. 8, OJ L310 (2009), EU Law IBFD [hereinafter EU
Merger Directive (2009/133)].
Short citation Art. 8 Merger Directive (2009/133).
Art. 8 Merger Directive (90/434).
Textual reference article 8 of the Merger Directive (2009/133)
article 8 of the Merger Directive (90/434)
Collection National Legislation - Law
Title document Australia: Income Tax Assessment Act 1997
Citation AU: Income Tax Assessment Act, 1997 (amended 2009), National
Legislation IBFD.
Short citation ITAA 1997 (amended 2009).
Textual reference Income Tax Assessment Act 1997 (amended 2009) [subsequent reference:]
ITAA 1997 (amended 2009)
Collection National Legislation - article/section/chapter etc.
Title document Section 8-1 of Income Tax Assessment Act 1997
Citation AU: Income Tax Assessment Act, 1997, sec. 8-1 (amended 2009), National
Legislation IBFD.
Short citation Sec. 8-1 ITAA 1997 (amended 2009).
Textual reference section 8-1 of the Income Tax Assessment Act 1997 (amended 2009)
subsequent reference:] section 8-1 of the ITAA 1997 (amended 2009)
Collection National Legislation
Title document Economic Espionage Act of 1996
Citation US: Economic Espionage Act of 1996, Pub. L. no. 104-294, sec. 201, Stat. 110
(1996) 3488, 3491, National Legislation IBFD.
Short citation Sec. 201 EEA 1996.
Textual reference section 201 of the Economic Espionage Act 1996 [subsequent reference:]
section 201 of the EEA 1996
Collection Tax Authorities' Documentation
Title document 2004-81, 2004- 42 I.R.B. 675 (10/18/2004) - Supplemental Tables of Income
Tax Rates Under New Income Tax Convention With Sri Lanka
Citation I.R.S. Ann. 2004-81, 2004-42 I.R.B. 675, Administrative Documentation IBFD.
Short citation I.R.S. Ann. 2004-81.
Textual reference I.R.S. Announcement 2004-81
Title document Notice 88-4, 1988-1 C.B. 474 - Calculation of the Excise Tax on regulated
Investment Companies
Citation I.R.S. Notice 88-4, 1988-1 C.B. 474, Administrative Documentation IBFD.
Short citation I.R.S. Notice 88-4.
Textual reference I.R.S. Notice 88-4
Title document Private Letter Ruling 200332008 - UIL Number(s) 4371 - Date: 02/27/03
Citation Priv.Ltr. Rul. 2003-32-008 (27 Feb. 2003), Administrative Documentation IBFD.
Short citation Priv.Ltr. Rul. 2003-32-008.
Textual reference Private Letter Ruling 2003-32-008
Title document Chief Counsel Advice Memorandum
Citation Chief Couns. Advice
Title document Field Service Advice
Citation Field Service Advice
Title document General Counsel Memorandum
Citation Gen. Couns. Mem.
Title document Information Letter
Citation Info. Ltr.
Title document Revenue Procedure
Citation Rev. Proc.
Title document Revenue Ruling
Citation Rev. Rul.
Title document Service Center Advice
Citation Serv. Center Advice
Title document Technical Advice Memorandum
Citation Tech. Adv. Mem.
Collection International Organizations’ Documentation
Title document Revised Discussion Draft of a New Article 7 of the OECD Model Tax
Convention - 24 November 2009 to 21 January 2010
Citation OECD Ctr. for Tax Policy and Admin., Revised Discussion Draft of a New Article
7 of the OECD Model Tax Convention: 24 November 2009 to 21 January 2010
(OECD 2010), International Organizations’ Documentation IBFD.
Short citation OECD Ctr
.
for
T
ax Policy and Admin., supra n. [note number], at [pinpoint
reference].
Textual reference see the Revised Discussion Draft by the OECD Centre for Tax Policy and
Administration (OECD 2010)
Collection Case Law - Tax Treaty Case
Title document Canada - Crown Forest Industries Ltd. v. Her Majesty the Queen - Tax
Treaty Case Law
Citation CA: SCC, 22 June 1995, Crown Forest Industries Ltd. v. Canada, Tax Treaty
Case Law IBFD.
Short citation Crown Forest (1995).
Textual reference Crown Forest (1995) [subsequent reference:] Crown Forest
Collection Case Law - Tax Treaty Case
Title document Netherlands - Case 09/03219 - Tax Treaty Case Law
Citation NL: HR [Supreme Court], 26 Nov. 2010, 09/03219, Tax Treaty Case Law IBFD.
Short citation 09/03219 (26 Nov. 2010).
Textual reference 09/03219 (26 Nov. 2010) [subsequent reference: 09/03219]
Collection Case Law - ECJ Case
Title document Summary/Judgment C-446/03 Marks & Spencer 13 December 2005
Citation UK: ECJ, 13 Dec. 2005, Case C-446/03, Marks & Spencer plc v. Halsey
(Her Majesty’s Inspector of Taxes), [2005] ECR I-10837, ECJ Case Law IBFD.
Short citation Marks & Spencer (C-446/03).
Textual reference [first reference:] Marks & Spencer (Case C-446/03) [subsequent reference:]
Marks & Spencer
Collection Case Law - ECJ Case - AG Opinion
Title document AG opinion C-446/03 Marks & Spencer, Maduro, 7 April 2005
Citation UK: Opinion of Advocate General Maduro, 7 Apr. 2005, Case C-446/03, Marks
& Spencer plc v. Halsey (Her Majesty’s Inspector of Taxes), [2005] ECR I-
10837, ECJ Case Law IBFD.
Short citation AG Opinion in Marks & Spencer (C-446/03).
Textual reference [first reference:] Advocate General’s Opinion in Marks & Spencer (Case
C-446/03) [subsequent reference:] AG Opinion in Marks & Spencer
Collection Online Books
Title document Jesper Barenfeld, Taxation of Cross-Border Partnerships, Chapter 4.
Asymmetrical Taxation (Published: 01 January 2005)
Citation J. Barenfeld, Taxation of Cross-Border Partnerships ch. 4 (IBFD 2005), Online
Books IBFD.
Short citation Barenfeld, supra n. [note number], at ch. 4.
Textual reference [within a sentence:] Barenfeld (2005, chapter 4) [at the end of a sentence:]
(Barenfeld 2005, chapter
4).
Collection Online Books - [book title]
Title document John Avery Jones, A Tax Globalist: Essays in honour of Maarten J. Ellis
Citation J.F. Avery Jones et al., A Tax Globalist: Essays in Honour of Maarten J. Ellis (H.
van Arendonk, F. Engelen & S. Jansen eds., IBFD 2005), Online Books IBFD.
Short citation Avery Jones et al., supra n. [note number], at [pinpoint reference].
Textual reference Avery Jones et al. (2005) / (Avery Jones et al. 2005).
Collection Online Books - [title of article/chapter within book]
Title document A Tax Globalist: Essays in honour of Maarten J. Ellis - Part A –
International Tax Law - “Fictitious Income” and tax treaties – M. Lang
Citation M. Lang, “Fictitious Income” and Tax Treaties, in A Tax Globalist: Essays in
Honour of Maarten J. Ellis sec. 2 (H. van Arendonk, F. Engelen & S. Jansen
eds., IBFD 2005), Online Books IBFD.
Short citation Lang, supra n. [note number], at sec. 2.
Textual reference Lang (2005, section 2) / (Lang 2005, section 2).
Collection Journals
Title document John F. Avery Jones et al., “The Origins of Concepts and Expressions
Used in the OECD Model and their Adoption by States”, Bulletin for
International Taxation 2006 (Volume 60), No. 6, sec. 2.3.1., Origin and
meaning
Citation J.F. Avery Jones et al., The Origins of Concepts and Expressions Used in the
OECD Model and Their Adoption by States, 60 Bull. Intl. Taxn. 6, sec. 2.3.1.
(2006), Journals IBFD.
Short citation Avery Jones et al., supra n. [note number], at sec. 2.3.1.
Textual reference [within a sentence:] Avery Jones et al. (2006, section 2.3.1.) [at the end of a
sentence:] (Avery Jones et al. 2006, section 2.3.1.).
Title document Asia-Pacific Tax Bulletin
Citation Asia-Pac. Tax Bull.
Title document Bulletin for International Fiscal Documentation
Citation Bull. Intl. Fiscal Docn.
Title document Bulletin for International Taxation
Citation Bull. Intl. Taxn.
Title document Derivatives & Financial Instruments
Citation Derivs. & Fin. Instrums.
Title document European Taxation
Citation Eur. Taxn.
Title document International Transfer Pricing Journal
Citation Intl. Transfer Pricing J.
Title document International VAT Monitor
Citation Intl. VAT Monitor
Title document World Tax Journal
Citation World Tax J.
Collection Glossary
Citation Transfer Pricing, in IBFD International Tax Glossary (J. Rogers-
Glabush, ed.,6th rev. ed., IBFD 2009), Glossary IBFD.
[reference to glossary in print]
Citation Transfer Pricing, in International Tax Glossary, Glossary IBFD (accessed 9 Dec.
2014).
[reference to online glossary]
