IBFD Statement of Work 5.9.22.pdf

0 Title:

International Bureau Fiscal Documentation (IBFD) Subscription

One-year annual IBFD Electronic Membership Subscription (with option years) for IRS Chief Counsel Library & International Associate Office

Statement of Work Submitted by: IRS Chief Counsel Library

1 Introduction/Overview The IRS Chief Counsel Library seeks to renew their annual IBFD electronic subscription for the IRS Chief Counsel Library and International Associate Office - one (1) base year plus three (3) option years for online subscription service access for a total of seven (7) users.

2 Background The IRS Chief Counsel Library seeks to purchase for the IRS Chief Counsel Library and International Associate Office, one (1) base year plus three (3) option years for online subscription service access for a total of seven (7) users to Global Tax Premier. This electronic subscription provides unique international tax and international law research resources with related productivity tools. This subscription enables the users to perform their international tax legal research duties.

3 Scope The IRS Chief Counsel Library requires (1)-year 2022 IBFD electronic subscription (item# 051E1- Global Tax Premier) for 1-7 individual Chief Counsel Users provided by the IBFD.

Users will be one (1) Library staff member and six (6) employees from the Chief Counsel International Associate Division.

The subscription includes the following content:

• Electronic Subscription to item# 051E1- Global Tax Premier

• News o Tax News Service o EVD News

• Country Key Features

• Country Surveys

• Country Analyses

• Topical Analyses o Commentary on European VAT Directives o Commentary on US-German Income Tax Convention o Corporate Investment Income o Holding Companies o Global Mobility o International Tax Structuring o Investment Funds o Mergers & Acquisitions o Permanent Establishments o Private Investment Income o Tax Accounting and Risk Management o Transfer Pricing (Transfer Pricing (TP), TP and Business Restructurings, TP and

Customs Valuation, TP and Dispute Resolution, TP and Intra-group Financing) o Value Added Taxation

• Quick Reference Tables o EU VAT Rates Tables o Tax Compliance Tables o Transfer Pricing Tables o Withholding Rate Tables o BEPS Country Monitor

• Treaties

• Models

• EU Law

• National Legislation (VAT Law Link)

• Tax Authorities’ Documentation o Chinese Circulars o US IRS documents

• International Organizations’ Documentation

• Case Law o Tax Treaty Case Law o (In)direct Court of European Union (ECJ) Case Law o Other Case Law

• Online Books (incl. IFA Cahiers)

• Journals o Asia-Pacific Tax Bulletin o Bulletin for International Taxation o Derivatives & Financial Instruments o European Taxation o International Transfer Pricing Journal o International VAT Monitor, o World Tax Journal

• Glossary o IBFD International Tax Glossary o EVD Glossary

Electronic Books The subscription includes access to IBFD growing Library of more than 200 electronic books.

Includes the following related tools:

• Country Chapters Comparison

• Country Tables Comparison:

o Country Key Features Comparison Table o EU VAT Rates Table o Global Mobility Comparison Table o Holding Companies Comparison Table o Interest & Penalties Comparison Table o Outbound Payments Comparison Table o Tax Management Comparison Table o Transfer Pricing Comparison Table o VAT & Sales Tax Comparison Table o Withholding Rates Comparison Table

• International Tax Structuring

• MLI Country Monitor

• BEPS Country Monitor

• Treaty Article Comparison - Compare entire treaty documents, individual treaty articles or two different language versions side by side

• Treaty Article Export

• Treaty Status Monitor - Find real-time information on the status of a treaty, protocol or related document

4 Tasks Not applicable

5 Delivery Not applicable

6 Place of Performance Not applicable

7 Period of Performance Annual IBFD Electronic Subscription for IRS Chief Counsel Library and International Associate Office - one (1) base year plus three (3) option years for online subscription service access for a total of seven (7) users.

Base Year = 05/30/2022 through 05/29/2023 Option Year 1 = 05/30/2023 through 05/29/2024 Option Year 2 = 05/30/2024 through 05/29/2025 Option Year 3 = 05/30/2025 through 05/29/2026

8 Governmental Furnished Property Not applicable

9 Security Requirements Section 508 Conformance are applicable for this requirement.