Wetgeving

Legislation Database

Meridian maintains a curated database of international tax legislation — treaties, domestic laws, case law, and OECD materials — monitored continuously and kept up to date across 30+ jurisdictions.

What's Included

Tax Treaties

Bilateral and multilateral tax treaties including the OECD Model Convention, UN Model, and the Multilateral Instrument (MLI). Full text with article-level granularity.

Domestic Legislation

Key domestic tax statutes and regulations for each monitored jurisdiction. Corporate income tax, withholding tax rules, and anti-avoidance provisions.

Case Law

Landmark court decisions and recent rulings on international tax matters. Organized by jurisdiction, topic, and date.

OECD Materials

OECD Commentary, Transfer Pricing Guidelines, BEPS Action Plans, Pillar 1 and Pillar 2 framework documents.

Searching the Database

The Legislation page provides filtering and search tools:

  • Filter by type — Treaties, Domestic, Case Law, or OECD
  • Search by keyword — Full-text search across all legislation titles and content
  • Filter by jurisdiction — Narrow results to specific countries
  • Sort by date — View the most recently updated entries first

Each entry shows its current status: Current, Amended, Pending, or Superseded.

Legislative Monitoring

Meridian monitors 31+ authoritative sources for legislative changes:

  • Government gazettes and official journals
  • Treaty databases (IBFD, national treaty collections)
  • Court registries and tax tribunal publications
  • OECD and UN publications

Monitoring runs on a daily and weekly schedule depending on the source. When changes are detected, they are automatically classified, indexed, and integrated into the database. If a change affects your active memorandums, you will receive a legislative alert on the dashboard.

How Legislation Feeds Into Analysis

The legislation database is the primary source material for both the AI assistant and memorandum generation:

AI Chat

The assistant searches the legislation database when answering your questions, citing specific articles and provisions.

Memorandums

Generated memorandums reference applicable legislation, with citations traced to specific database entries.

Bi-temporal awareness

The database tracks both the effective date of legislation and when it was last updated. When generating a memorandum for a specific tax year, the AI applies the version of the law that was in force during that period.