The search facility is very easy to use. The search engine will display its results with a direct link to the document where it has found your word or expression.

Type in your word or expression in the search box. It can be anything e.g. OECD or treaty shopping etc.
 
Using the drop-down list, you can choose to look for documents that match all the words you enter, orany of them.
 
You can also create more complex searches, by putting a + symbol before any word that must appear in the results and a - next to words that should not appear. For example +tax -inheritance would find all documents that include the word 'tax', but do not have the word 'inheritance'. 

Once you have selected your options and typed in your words, click on the 'Search' button to initiate a search. When the results appear, you can click a document title to see it, or click the 'Highlight matches' link to see the document, with your search terms highlighted in the text.

Click here to go back to the Summaries search page.