DOCUMENTATION

Jurisdictions

Uncle Louis covers treaties, domestic tax law, OECD guidelines, EU directives, and case law across 73 jurisdictions. Our knowledge base spans all major treaty networks and tax systems relevant to cross-border advisory work.

Europe

Austria

Belgium

Bulgaria

Croatia

Cyprus

Czech Republic

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Iceland

Ireland

Italy

Latvia

Lithuania

Luxembourg

Malta

Netherlands

Norway

Poland

Portugal

Romania

Slovakia

Slovenia

Spain

Sweden

Switzerland

United Kingdom

Americas

Argentina

Brazil

Canada

Chile

Colombia

Costa Rica

Mexico

Panama

Peru

United States

Uruguay

Asia-Pacific

Australia

China

Hong Kong

India

Indonesia

Japan

Malaysia

New Zealand

Philippines

Singapore

South Korea

Taiwan

Thailand

Vietnam

Middle East & Africa

Bahrain

Curaçao

Egypt

Israel

Kenya

Kuwait

Mauritius

Morocco

Nigeria

Oman

Qatar

Saudi Arabia

Seychelles

South Africa

Turkey

Ukraine

United Arab Emirates

Source categories

Bilateral tax treaties

Double taxation agreements, MLI modifications, and treaty protocols between covered jurisdictions.

Domestic tax legislation

Corporate income tax, withholding tax, transfer pricing, CFC rules, and anti-avoidance statutes.

OECD guidelines

Model Convention, Transfer Pricing Guidelines, BEPS Actions, and Pillar 1 & 2 GloBE rules.

EU directives

Parent-Subsidiary, Interest & Royalties, ATAD, Merger Directive, and DAC exchange-of-information series.

Case law

CJEU decisions, national supreme court rulings, and tax tribunal judgments with ECLI citations.