Method · 3 min read
Data sources and citations
3,000+ documents, versioned by jurisdiction and effective date.
Every rate on the graph is backed by a primary source. We do not paraphrase - we cite.
What is in the corpus
- Bilateral tax treaties - full text, with articles, protocols, and MLI positions
- Domestic tax codes - statutory rates for withholding, corporate income, capital gains
- Administrative guidance - where it materially affects treatment
- EU directives - Parent-Subsidiary, Interest-Royalties, ATAD
Versioning
Every rule is scoped to an effective date range. A simulation dated today uses the rules in force today; a historic simulation reproduces the graph as it was.
Citations in results
Every simulation result includes citations you can hand to a tax practitioner: article, paragraph, and effective date. If a citation is missing, that edge is missing - we refuse to guess.