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International & Foreign Tax Law Research Guide

INTRODUCTION

This research guide is a starting point for research on international and foreign tax law research. It describes resources for researching model, U.S., and non-U.S. tax treaties and all sources of foreign tax law. Throughout this guide the word "treaty" is used to describe all types of international agreements, including both formal treaties and executive agreements.

This guide does not cover customs or tariff law. For information on customs law, please consult:

For information on locating U.S. tax statutes, regulations, and cases, including those related to U.S. taxation of international income and persons, see the Library's Federal Tax Research Guide [http://www.ll.georgetown.edu/guides/federal_tax.cfm].

For more information on international law research generally, see:

SECONDARY SOURCES

If you are beginning your international tax law research from scratch (that is, you have no citations to applicable treaties or other primary sources), or if you don't understand the primary sources you've already found, secondary sources may be extremely helpful.

1. Treatises, Handbooks & Dictionaries.

Below is a list of selected international tax law treatises, handbooks, and dictionaries available in the Georgetown Law Library or through its subscription databases (including Westlaw and Lexis). You can find other works by searching the library's catalog, GULLiver.

  • International Taxation
    • Boris I. Bittker & Lawrence Lokken, Fundamentals of International Taxation: U.S. Taxation of Foreign Income and Taxpayers (2004). Williams Reading Room Reserve & Int'l KF6419 .B51 2004. Check availability.
    • Richard L. Doernberg, International Taxation in a Nutshell (7th ed. 2007). Int'l Reserve, Williams Reading Room Reserve KF6419.Z9 D64 2007. Check availability. Brief introduction to U.S. taxation of U.S. taxpayers with foreign income and foreign taxpayers with U.S. income.
    • Richard M. Hammer, Cym H. Lowell, Marianne Burge, and Marc M. Levey, International Transfer Pricing: OECD Guidelines (1998- ).
    • International Bureau of Fiscal Documentation, IBFD International Tax Glossary (Rev. 5th ed. 2005). Int'l Reference HJ121 .I58 2005. Check availability.
    • Denis A. Kleinfeld, Langer on Practical International Tax Planning (2000- ; loose-leaf for updating). Int'l K4464.5 .L362 2000. Check availability.
    • Joel D. Kuntz & Robert J. Peroni, U.S. International Taxation (1991- ; loose-leaf for updating). Williams 5th Fl. & Int'l KF6419 .K86 1991. Check availability.
    • Cym Lowell, Marianne Burge, and Peter Briger, U.S. International Transfer Pricing (1998- ).
    • Andrew Lymer and John Hasseldine eds., The International Taxation System (2002). Int'l K4475 .I58 2002. Check availability.
    • Roy Rohatgi, Basic International Taxation (2d ed. 2005). Int'l K4475 .R64 2005. Check availability. Covers not only U.S. international taxation, but international tax concepts generally.
    • Rufus von Thülen Rhoades & Marshall J. Langer, U.S. International Taxation and Tax Treaties (2001- ; loose-leaf for updating). Williams 5th Fl. & Int'l KF6419 .R48. Includes the full text of U.S. tax treaties and agreements. Check availability.
    • For other titles, try the following subject searches in GULLiver:
  • Foreign & Comparative Taxation
    • BNA Foreign Income Tax Management Portfolios. BNA publishes loose-leaf handbooks to the tax laws of many individual foreign countries.
    • Victor Thuronyi, Comparative Tax Law (2003). Int'l K4460 .T48 2003. Check availability.
    • For other titles, try a keyword search in GULLiver for taxation and comparative law or taxation and [country name] (e.g., taxation and argentina).

2. Current Awareness/Periodicals.

The following resources are useful for monitoring current developments in international taxation. They may also provide in-depth analysis of legal issues too current to be covered in treatises.

  • BNA International Tax Monitor (2001-) [http://www.ll.georgetown.edu/connect/itm_bna.cfm] (GULC students, faculty, & staff only). Daily newsletter.
  • BNA Tax Management Transfer Pricing Report (1996-) [http://www.ll.georgetown.edu/connect/tmt_bna.cfm] (GULC students, faculty, & staff only). Bi-weekly newsletter.
  • International Transfer Pricing Journal. Int'l K9 .N894. Monthly publication of the International Bureau of Fiscal Documentation.
  • Journal of International Taxation (Warren, Gorham & Lamont). Monthly journal featuring in-depth articles.
  • Tax Analysts' Tax Notes International. Weekly news magazine reporting on worldwide tax developments.
  • Tax Analysts' Worldwide Tax Daily. Available on Lexis: Legal > Area of Law - By Topic > Taxation > Treatises & Analytical Materials > Federal > Tax Analysts > Tax Analysts Worldwide Tax Daily. Coverage: June 1984 to present.
  • Tax News Service. Int'l K4456.3 .I58. Weekly newsletter published by the International Bureau of Fiscal Documentation. Reports on recent developments in taxation throughout the world.

TREATIES & INTERNATIONAL AGREEMENTS

There are three types of treaties of interest to U.S. international tax law researchers: model tax treaties, U.S. tax treaties, and non-U.S. tax treaties.

1. Model Treaties.

Model tax treaties are "form" treaties used as a basis for negotiation between nations. They are not binding in and of themselves. They are often accompanied by commentaries or technical explanations that aid in their interpretation. The United States promulgates model treaties on income tax, estate and gift tax, and the exchange of tax information. Other organizations that promulgate model tax treaties are the Organisation for Economic Co-operation & Development (OECD) and the United Nations. Note that superseded model treaties (e.g., the 1963 OECD Model Income Tax Treaty) and their commentary are still useful guides to the interpretation of in-force treaties that were based upon them.

2. United States Treaties.

United States tax treaties are treaties to which the United States is a party. Most U.S. tax treaties are bilateral agreements for the avoidance of double taxation. For sources of U.S. model tax treaties, see Model Treaties, above.

  • Treaty Sources:
    • IRS Web Site [http://www.irs.gov/businesses/international/article/0,,id=96739,00.html]. This is a good, free source for current treaties.
    • Internal Revenue Bulletin. Williams 5th Fl. KF6301 .A12; issues from 1996 on also available electronically on the IRS home page.] Often the first place U.S. tax treaties are printed.  This source includes Executive Reports and Treasury Department technical explanations prepared for the Senate. When available, tax treaties and committee reports are located in part II.
    • Cumulative Bulletin. Williams 5th Fl. KF6301 .A1. The Cumulative Bulletin (CB) reprints treaty text and includes Executive Reports and Treasury Department technical explanations prepared for the Senate.  Tax treaties and committee reports are located in part II.
    • Checkpoint [http://www.ll.georgetown.edu/connect/checkpoint.cfm] (in the International Practice Area, under Primary Source Materials - Tax Treaties - U.S. Tax Treaties). GULC students, faculty, & staff only.
    • CCH Tax Treaties Reporter. Williams 5th Fl. & Int'l KF6306 .C6. Check availability.
    • CCH Tax Research Network [http://www.ll.georgetown.edu/connect/cch_tax.cfm] (International Tax tab, U.S. Tax Treaties Reporter database). GULC students, faculty, & staff only.
    • Federal Tax Coordinator 2d. Williams 5th Fl. KF6285 .F4 1984. Volume 20 contains the full text of treaties negotiated by the U.S. and other countries involving income, gift and estate tax laws. Also available through Checkpoint (GULC students, faculty, & staff only). Check availability.
    • Rufus von Thülen Rhoades & Marshall J. Langer, U.S. International Taxation and Tax Treaties (2001- ; loose-leaf for updating). Williams 5th Fl. & Int'l KF6419 .R48. Includes the full text of U.S. tax treaties and agreements. Check availability.
    • Westlaw: FTX-TREATIES.
    • TIARA Online [http://www.ll.georgetown.edu/connect/tiara.cfm]. GULC students, faculty, & staff only. Not exclusive to the area of tax, TIARA provides full text of over 12,000 treaties and agreements, the earliest of which dates back to 1783.  It also contains Senate Treaty documents from 96-1 through the current Congress, and U.S. Department of State documents from DOS 86-1 to the present.
  • Legislative History Sources:
    • The legislative history of U.S. tax treaties includes Senate Foreign Relations Committee reports, Joint Committee on Taxation reports, and Treasury Department Technical Explanations.
    • Sources:
      • Lexis: Legal > Area of Law - By Topic > Taxation > Treaties & International Agreements > Tax Analysts Worldwide Tax Treaties U.S. Legislative Histories.
      • Checkpoint [http://www.ll.georgetown.edu/connect/checkpoint.cfm] (in the International Practice Area, under Primary Source Materials - Tax Treaties - U.S. Tax Treaties). GULC students, faculty, & staff only.
      • CCH Tax Treaties Reporter. Williams 5th Fl. & Int'l KF6306 .C6. Check availability.
      • CCH Tax Research Network [http://www.ll.georgetown.edu/connect/cch_tax.cfm] (International Tax tab, U.S. Tax Treaties Reporter database). GULC students, faculty, & staff only.
      • Legislative History of United States Tax Conventions. Williams 5th Fl. KF6306 .L43 1986r; last updated in 2001. Provides access to legislative materials for those tax agreements to which the U.S. is a party, involving income, estate and gift tax. Documents included within the multi-volume set are, treaty status tables, Senate documents, Senate Foreign Relations Committee Hearings and news articles. This resource also includes the text of exchange agreements. Check availability.
      • IRS Web Site [http://www.irs.gov/businesses/international/article/0,,id=96739,00.html]; Treasury Department Technical Explanations only.
      • Internal Revenue Bulletin. Williams 5th Fl. KF6301 .A12; issues from 1996 on also available electronically on the IRS home page.] Includes Executive Reports and Treasury Department technical explanations prepared for the Senate. When available, tax treaties and committee reports are located in part II.
      • Cumulative Bulletin. Williams 5th Fl. KF6301 .A1. Includes Executive Reports and Treasury Department technical explanations prepared for the Senate.  Tax treaties and committee reports are located in part II.

3. Non-U.S. Treaties.

Non-U.S. tax treaties are tax treaties between two or more countries that do not include the United States.

  • Sources:
    • Lexis: Legal > Area of Law - By Topic > Taxation > Treaties & International Agreements.
      This area of Lexis contains many tax treaty databases, broken down by topic (i.e., there are separate databases for income tax treaties, estate tax treaties, mutual assistance treaties, etc.). Browse for the subject matter that interests you.
    • International Tax Treaties of All Nations. Int'l K4473 .A1 .I5. No longer updated in this library (last updated in 1997); for later treaties, see TIARA Online, listed below.
    • TIARA Online [http://www.ll.georgetown.edu/connect/tiara.cfm]. GULC students, faculty, & staff only. Although not exclusive to the area of tax, TIARA provides full text of over 12,000 treaties and agreements, the earliest of which dates back to 1783. 
    • International Bureau of Fiscal Documentation Loose-leaf Services
      • These services include tax treaties along with other materials. All are loose-leaf for updating. There are separate services for each region:
    • United Nations Treaty Series. Int'l KZ172 .T74. Provides the full text of all treaties (including non-tax treaties) registered with Secretary-General of the United Nations. Coverage: 1946 to present.

4. Treaty Status Information.

The database Tax Analysts Worldwide Tax Treaties In Force (Lexis: Legal > Area of Law - By Topic > Taxation > Treaties & International Agreements > Tax Analysts Worldwide Tax Treaties In Force) contains only tax treaties that are currently in force.

For more information about finding the status of a treaty (e.g., is it ratified? is it perfected?) see the Library's Treaty Research Guide [http://www.ll.georgetown.edu/guides/TreatyResearch.cfm#statusupdating].

FOREIGN LAW

Foreign tax legislation is among the easiest foreign legislation to locate in English translation. When exact English translations are unavailable, summaries often are available. This section lists sources of foreign tax legislation in English, and foreign tax law summaries. Foreign case law on taxation is more difficult to come by, but this section also lists taxation-specific sources of foreign case law that are available in the Georgetown Law Library.

1. Legislation.

  • RIA Worldwide Tax Law. Available through Checkpoint [http://www.ll.georgetown.edu/connect/checkpoint.cfm] (International Practice Area, under Primary Source Materials). Provides the full text of foreign tax legislation in English.
  • Spitz & Clarke Offshore Service. Int'l K4464.5.A5 T3 1998. This multivolume loose-leaf service provides commentary, legislation, and selected case law from 25 tax havens. Updated five times per year. Check availability.
  • Tax Laws of the World. Int'l K4504.15 1964. This print publication is no longer being updated; it was replaced by RIA Worldwide Tax Law (see above).
  • World Legal Information Institute (WorldLII) [http://bar.austlii.edu.au/cgi-dev/browse.pl?type=legis]. WorldLII provides links to foreign legislation on all subjects from many countries, some in English translation.

2. Summaries & Explanations.

  • International Bureau of Fiscal Documentation Loose-leaf Services
    • These regional services provide summaries and explanations of foreign tax laws, along with other materials. All are loose-leaf for updating. There are separate services for each region:
  • BNA Foreign Income Tax Management Portfolios. BNA publishes loose-leaf handbooks to the tax laws of many individual foreign countries.
  • Tax Havens of the World (1974- ; loose-leaf for updating). Int'l K4464.5 .D5 1974. This multi-volume service provides information on the tax treaties, incentives, exemptions, and reductions offered by more than 70 jurisdictions worldwide. It also discusses the infrastructure, business environment, and economic and political stability of each jurisdiction. Check availability.
  • The Library owns many texts on tax law in individual countries. To locate works on the tax law of a specific country, try a keyword search in GULLiver for taxation and [country name] (e.g., taxation and argentina).

3. Case Law.

Nations vary greatly in their publication and reliance on case law. Nevertheless, limited sources do exist for foreign case law on international taxation issues. The sources listed here are taxation-specific resources.

  • Lexis: Legal > Area of Law - By Topic > Taxation > Treaties & International Agreements > Tax Analysts Worldwide Tax Treaties Case Law. This database provides selected cases from approximately 50 foreign countries on the interpretation of tax treaties. Dates of coverage vary by country, but generally the database covers the period 1890 to the present.
  • International Tax Law Reports. Int'l K4459.52 .I5. Coverage: 1999 - . Check availability.
  • Spitz & Clarke Offshore Service. Int'l K4464.5.A5 T3 1998. This multi-volume loose-leaf service provides selected case law from 25 tax havens. Updated five times per year. Check availability.

ORGANIZATIONS

Created 01/07 (SK)
Links revised August 2008 (RAS)

Page last saved 24-Nov-2009