foreign and international tax law resources Guide
This is a sampling of electronic and print materials. Both Westlaw and Lexis have many looseleafs, including BNA, RIA, and WG&L treatises (Westlaw) and Tax Analysts and many international tax planning treatises (Lexis); add the Taxation tab to your Westlaw and Lexis to see the full tax library. The Yale Law Library also has more than what is listed here: when searching Morris, click on the Call Number or the Subject Heading of one of the resources to view others that are related, or browse the stacks!
Research Guides
1963 and 1977 OECD model income tax treaties and commentaries : a comparative presentation
1963 and 1977 OECD Model Income Tax Treaties and Commentaries: A Comparative Presentation
Organisation for Economic Co-operation and Development (1987) - UES
A Treatise on the Principles and Practical Influence of Taxation and the Funding System
McCulloch, J.R. (2007) - UES
A Vision of Taxes Within and Outside European Borders
ed. by Luc Hinnekens & Philippe Hinnekens (2008) - UES
African Tax Systems
IBFD - F/I Reference, L1; binders 1-3 contain country-by-country tax system information; binders 4-6 contain th etext of bilateral tax treaties where at least one African country is involved. Print cancelled in 2008.
Convenzioni internazionali per evitare le doppie imposizioni
a cura di Guglielmo Maisto (2008)
Dealing with the Fragmented International Legal Environment: WTO, International Tax, and Internal Tax Regulations
Althunayan, Turki (2010) - UES
Direct Taxation in the Case-Law of the European Court of Justice
Malherbe, Jacques (et al) (2008)
Doing Business in Brazil
LES - the "Doing Business in..." series covers many countries; do a TITLE search in Morris for the desired country and find several on Lexis.
Double Taxation Conventions: A Manual on the OECD Model Tax Convention on Income and on Capital
Baker, Phillip (2001-) - UES
Double Taxation, Tax Treaties, Treaty-Shopping and the European Community
Panayi, Christiana H. J. I. (2007) - LES
Dual Income Tax: a Proposal for Reforming Corporate and Personal Income Tax in Germany
Wiegard, Wolfgang (et al) (2008) - UES
Federal Tax Coordinator 2d
RIA (1978) - Vol. 20 contains the full text of treaties negotiated by the U.S. and other countries involving income, gift, and estate tax laws - LSF
Fiscal Decentralization and Land Policies
ed. by Gregory K. Ingram & Yu-Hung Hong (2008) - UES
Germain's transnational law research : a guide for attorneys
Germain, Claire (1991-) - L3 Reference, L1 F/I Reference, UES. There is a section on international and foreign taxation in Chapter IV.
Global Debates about Taxation
ed. by Holger Nehring and Florian Schui (2007) - UES
Inflation and the Personal Income Tax: an International Perspective
Tanzi, Vito (2008) - UES
International Exchange of Information and the Protection of Taxpayers
Schenk-Geers, A.C.M. (2009)
International Law in Relation to Double Taxation of Income: with Particular Reference to India
Gupta, I.P.
International Tax Journal
Panel Publishers - print cancelled in 2007 because available online; Westlaw: INTLTAXJ
International tax treaties of all nations : containing English language texts of all tax treaties between two or more nations in force on ...
International Tax Treaties of All Nations: Series A
Oceana (1976-1989) - UES; contains English language texts of all tax treaties between two or more nations; there is also a combined index for Series A and B.
International Tax Treaties of All Nations: Series B
Oceana (1975 - 1989) - UES; contains English language texts of all tax treaties between two or more nations; the last volume, Vol. 40 of Series B, contains treaties in force up to 1989 and has a cumulative index; there is also a combined index for Series A and B.
International Taxation Handbook: Policy, Practice, Standards, and Regulation
edited by Colin Read and Greg N. Gregoriou
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (3rd ed.)
Isenberg, J. (4 volumes) - print canceled in 2009 because available online. Lexis: INTETX
Interpretation of Double Convention Taxations: General Theory and Brazilian Perspective
Silva, Sergio André R. G. da (Sergio André Rocha Gomes)
Introduction to European Tax Law on Direct Taxation
ed. by Michael Lang (2008) - LES
Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD, UN, and US Model Conventions for the Avoidance of Double Taxation on Income and Capital, with Particular Reference to German Treaty Practice
Vogel, Klaus (1997) - LLES
La clause de limitation des bénéfices dans la convention de double imposition entre la Suisse et les Etats-Unis
Gani, Raphaël (2008)
La potestad sancionadora de la administración tributaria
Crespo Irigoyen, M. Gabriela
Langer on Practical International Tax Planning
Kleinfeld, Denis A. (2000-) - UES; (Westlaw: PLIREF-INTXTP) (Lexis: ITAXPL).
Legal Research Methods in the U.S. & Europe
Lomio, J. Paul (2008) - UES, F&I Reference
Living with Leviathan: Public Spending, Taxes and Economic Performance
Smith, David B. - The Institute of Economic Affairs (2006) - UES
Making the Property Tax Work: Experiences in Developing and Transitional Countries
ed. by Roy Bahl, Jorge Martinez-Vazquez, and Joan Youngman (2008) - UES
Martindale-Hubbell International Law Digest
Martindale-Hubbell (2005) - summary of tax laws with citations to legislation on a country-by-country basis; Lexis: INTDIG
Missbrauchsvorbehalte in völkerrechtlichen Abkommen am Beispiel der Doppelbesteuerungsabkommen
Lampe, Marc H. (2006)
Model Double Taxation Convention between Developed and Developing Countries
United Nations (2001) - UES; STA/ESA/PAD/SER.E/21 (pdf, 2001).
Multilingual Texts and Interpretations of Tax Treaties and EC Tax Law
Maisto, Guglielmo (2005) - LES
OECD Model Tax Convention on Income and on Capital 2003, Condensed Version; and, Key features of tax systems & treaties of OECD member countries
Organisation for Economic Co-operation and Development (2003) - UES; pdf (2005)
Offshore Business Centres: a World Survey
Nathan, Aparna (2008) - edited by Milton Grundy
Principles of International Taxation: Model Double Taxation Conventions with an Analysis of India's Tax Treaties and Special Regard to the International Construction Industry
Sontag, Karl (2006) - LES
Public Sector Economics: Critical Concepts in Economics
Tresch, Richard W. (2010) - UES
Source versus Residence: Problems Arising from the Allocation of Taxing Rights in Treaty Law and Possible Alternatives
edited by Michael Lang (2007)
Sovereign Wealth Management
ed. by Jennifer Johnson-Calari & Malan Rietveld (2007) - UES
Tax and Benefit Policies in the Enlarged Europe
ed. by Orsolya Lelkes & Holly Sutherland (2009) - UES
Tax Arbitrage and the Changing Structure of International Tax Law
Dell'Anese, Luca (2006) - UES
Tax Compliance Costs for Companies in an Enlarged European Community
ed. by Michael Lang (et al) (2008) - LES
Tax Havens of the World
Diamond & Diamond - print canceled in 2008 because available online. Lexis: TAXHAV
Tax Havens Today: the Benefits and Pitfalls of Banking and Investing Offshore
Barber, Hoyt (2007)
Tax Justice: Putting Global Inequality on the Agenda
ed. by Matti Kohonen and Francine Mestrum (2009) - UES
Tax Planning with Holding Companies - Repatriation of U.S. Profits from Europe: Concepts, Strategies, Structures
Eicke, Rolf (2009)
Tax Systems and Tax Reforms in South and East Asia
ed. by Luigi Bernardi, Angela Fraschini, and Parthasarathi Shome (2006) - UES
Tax Treaty Interpretation
Lang, Michael, ed. (2003) - UES (discussion of treaty interpretation in a dozen or so countries
Tax Treaty Law and EC Law
ed. by Michael Lang, Josef Schuch, and Claus Staringer (2007) - LES
Taxation and Latin American Integration
ed. by Vito Tanzi, Alberto Barreix, and Luis Villela (2008) - UES
Taxation and State-Building in Developing Countries: Capacity and Consent
ed. by Deborah A. Bräutigam, Odd-Helge Fjeldstad and Mick Moore (2008) - UES
Taxation: 21st Century Issues and Challenges
ed. by Terrance B. Caldewell (2008) - UES
Taxing Reforms: the Politics of the Consumption Tax in Japan, the United States, Canada, and Australia
Eccleston, Richard (2007) - UES
The Distributional Effects of Indirect Taxes: Models and Applications from New Zealand
Creedy, John and Cath Sleeman (2006) - UES
The Integrated 2006 United States Model Income Tax Treaty
Tittle, Martin B. (2008) - L4
The New Public Finance: Responding to Global Challenges
Kaul, Inge and Pedro Conceição (2006) - UES
The Practice of Fiscal Federalism: Comparative Perspectives
ed. by Anwar Shah & John Kincaid (2007) - UES
The Timing of Income Recognition in Tax Law and the Time Value of Money
Shekel, Moshe (2009)
Treaties and Other International Acts of the United States of America
U.S. Gov't Printing Office (1931-1948) - L1
Treaties in Force (TIF)
Office of the Legal Advisor, U.S. Department of State, Treaty Affairs Staff. This publication lists bilateral and multilateral treaties and other international agreements of the United States on record in the Department of State as being in force as of January 1 of the specified year. This is an excellent resource to verify that the treaty you located in another resource is still in force in the United States.
Tributación en América Latina
compiled by Oscar Cetrángolo and Juan Carlos Gómez-Sabaini (2006) - UES
U.S. International Taxation
Kuntz, Joel D. & Robert J. Peroni (1991-) - L4; Westlaw: WGL-INTTAX).
U.S. Taxation of International Operations
Print cancelled in 2009 because available online.
United Nations Treaty Series
New York: United Nations, Office of Legal Affairs, 1946-Present.
United Nations - L1 (tunnel). Available to the Yale community via Access UN index and the UN Treaty Collection.
United States Treaties and Other International Agreements (U.S.T.)
Washington , D.C.: United States Department of State (1950-1984)
Worldwide Tax Daily
Tax Analysts - UES; Lexis: TNI (Formerly, Tax Notes International)
BNA Online
We subscribe to the "BNA-ALL" plan, which provides us with access to most all of BNA's online publications.
Doing Business in Brazil
LES - the "Doing Business in..." series covers many countries; do a TITLE search in Morris for the desired country and find several on Lexis.
HeinOnline Treaty & Agreements Library
Available to the Yale community, this database includes official and unofficial treaty publications, indices, and treaty treatises.
Full-text treaties Library - U.S. Treaties and Other International Agreements (UST); Treaties and International Acts Series (TIAS); Kavass agreements; International Legal Materials (ILM); Treaties and Other International Agreements 1776-1949 (Bevans) vol. 1-13 (1776-1949); Treaties, Conventions, International Acts, Protocols and Agreements (Malloy), vol. 1-4 (1776-1937); Treaties and Other International Acts of the USA (Miller), vol. 1-8 (1776-1863); Indian Affairs, Laws and Treaties (Kappler), 1902-1971; Treaties in Force; Guide to U.S. Treaties in Force; variety of treaty texts*
IBFD Tax News Service
Yale does not subscribe. Access 5,000+ tax and social security treaty documents including protocols, supplementary agreements, and exchanges of notes to these treaties; daily feed of tax treaty news.
IBFD Tax Treaty Case Law
Yale does not subscribe. This database provides a global overview of court decisions on the interpretation and application of treaties for the avoidance of double taxation.
InterAm Database
Database of the National Law Center for Inter-American Free Trade; find laws, regulations, case law, and secondary source materials for twenty-five Latin American countries in Spanish; many English translations (Yale access only).
International Tax and Estate Planning: A Practical Guide for Multinational Investors
Lawrence, Richard C. (2001-); Westlaw: PLIREF - INTLTX).
International Tax Journal
Panel Publishers - print cancelled in 2007 because available online; Westlaw: INTLTAXJ
International Tax Treaties
RIA - Westlaw: RIA-TAXT (current) - treaties between the U.S. and other countries, technical explanations, Senate Committee reports, Secretary of State reports and other government documents.
International Tax Treaty Editorial Explanations
RIA - Westlaw: RIA-TAXTEX (current) - annotated analyses of treaties between the U.S. and other countries with citations to cases and rulings.
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (3rd ed.)
Isenberg, J. (4 volumes) - print canceled in 2009 because available online. Lexis: INTETX
International Taxes Weekly
RIA - Westlaw: RIA-ITW (1996-current). Newsletter, formerly International Tax Alert, covering current developments and issues relating to international taxation.
International Transfer Pricing - OECD Guidelines
Hammer, Richard M. & Cym H. Lowell, Marianne Burge, Marc M. Levey (1998-). Westlaw: WGL-ITPOECD
Kluwer Law International Journals
A variety of business, arbitration, environmental, tax, and trade law titles (Yale access only).
Langer on Practical International Tax Planning
Kleinfeld, Denis A. (2000-) - UES; (Westlaw: PLIREF-INTXTP) (Lexis: ITAXPL).
Lexis and Westlaw on International Tax Materials
Lexis and Westlaw offer a comprehensive selection of primary and secondary international tax materials and some foreign tax materials. To access the foreign and international materials in both databases, selection your "TAX" tab, then select the "International" link. Westlaw and Lexis passwords are available to the Yale Law School community only.
Martindale-Hubbell International Law Digest
Martindale-Hubbell (2005) - summary of tax laws with citations to legislation on a country-by-country basis; Lexis: INTDIG
Research Guide on International Tax Law
"This research guide, based on International Tax Law: A Legal Research Guide (Buffalo: Hein, 2011) by Christopher C. Dykes, is designed to provide a starting point for those interested in international tax research. This guide will focus on international tax law from the global perspective, but will also list information and sources for those interested in U.S. international taxation. This research guide will also discuss model income tax conventions, tax treaties, customary international law, and general principles of law. Secondary sources such as selected treatises, practice guides, and journals as well as online sources and research guides will also be covered." - from the guide's introduction
RIA Checkpoint
Yale does not subscribe. Comprehensive databases of regional tax information from around the world. Checkpoint provides U.S. tax laws and analysis, along with both translated and primary source tax laws from major countries and authoritative commentary and guidance from leading international tax information providers such as IBFD and WTE.
South Africa Tax Cases
Lexis: SATC (1920-1998); not currently updated; contains decisions from the Supreme Court of South Africa, and the High and Supreme Courts of Zimbabwe.
Tax Court of Canada
Westlaw: CANTCC-CS (1983-current); Lexis: CANTCT (selected 1955-1992; complete 1993-current)
Tax Havens of the World
Diamond & Diamond - print canceled in 2008 because available online. Lexis: TAXHAV
Tax Management Portfolios: Foreign Income
BNA - L4; Westlaw: TM-FOR; Lexis: TMPORT
Tax Planning International: A European Union Focus
BNA - Westlaw: BNATPI-EURO; Lexis: TPIEU
Tax Treaties and Explanations
RIA - Westlaw: RIA-TREATIES (current) - treaties between the U.S. and others with legislative histories and editorial explanations (combination of RIA International Tax Treaties and RIA International Tax Treaty Editorial Explanations)
Tax Treaties Case Law
Tax Analysts - Lexis: WWCASE (1890-current) - access worldwide tax court opinions
Treaties and Other International Acts of the United States of America
U.S. Gov't Printing Office (1931-1948) - L1
Treaties in Force (TIF)
Office of the Legal Advisor, U.S. Department of State, Treaty Affairs Staff. This publication lists bilateral and multilateral treaties and other international agreements of the United States on record in the Department of State as being in force as of January 1 of the specified year. This is an excellent resource to verify that the treaty you located in another resource is still in force in the United States.
U.S. Court of International Trade Tax Cases
U.S. Court of Internatioanl Trade - Lexis: USCIT (1980-current)
U.S. International Taxation
Kuntz, Joel D. & Robert J. Peroni (1991-) - L4; Westlaw: WGL-INTTAX).
United Nations Treaty Series
New York: United Nations, Office of Legal Affairs, 1946-Present.
United Nations - L1 (tunnel). Available to the Yale community via Access UN index and the UN Treaty Collection.
United States Treaties and Other International Agreements (U.S.T.)
Washington , D.C.: United States Department of State (1950-1984)
Windstar Technologies, Inc.
Yale does not subscribe. Software geared for tax and immigration compliance for foreign nationals living, working, and going to school in the United States.
WorldTrade Executive
Yale does not subscribe. WTE provides business, legal (tax), and financial advice for operating in international markets.
Worldwide Tax Treaties - Integrated Treaties Database
Tax Analysts - Lexis: WWPROC file (1950-current) - more than 150 tax treaties as amended by protocols, exchanges of notes, etc. (treaties in file and current form)..
Worldwide Tax Treaties Case Law
Tax Analysts - Lexis: WWCASE; cases from over 50 countries interpreting treaty cases
Worldwide Tax Treaties Combined Files
Tax Analysts - Lexis: TAWTT (1828-current) - worldwide tax treaties and U.S. legislative histories; many English translations.
Worldwide Tax Treaties in Force
Tax Analysts - Lexis: WWFRCE (1910-current) - treaties that are currently in force organized by country and subject matter (i..e. coffee, sugar, etc).
Office of Tax Policy: Tax Treaty Documents
Includes the 1996 United States Model Income Tax Convention, Treasury testimony, and proposed treaties (treaty text accessed from this site is usually proposed text)
Treaties in Force (TIF)
Office of the Legal Advisor, U.S. Department of State, Treaty Affairs Staff. This publication lists bilateral and multilateral treaties and other international agreements of the United States on record in the Department of State as being in force as of January 1 of the specified year. This is an excellent resource to verify that the treaty you located in another resource is still in force in the United States.
Country-by-Country Guide to Foreign Law Research
Portal to research guides and major databases for every country; these research guides vary from explanatory legal system guides to lists of legal resource links; includes links to the Foreign Law Guide, the World Legal Information Institute, and other portals and foreign legal research guides.
Doing Business Law Library
The World Bank's open-access law library to business laws and regulations around the world.
International Tax Laws by Country
Portal contains links to the tax websites of about 25 foreign jurisdictions, from Australia to the United Kingdom. There are also links to international tax resources, foreign and international tax associations, and other foreign and international tax websites.
Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
ST/ESA/PAD/SER.E/37 (pdf, 2003)
Model Double Taxation Convention between Developed and Developing Countries
United Nations (2001) - UES; STA/ESA/PAD/SER.E/21 (pdf, 2001).
OECD Model Tax Convention on Income and on Capital 2003, Condensed Version; and, Key features of tax systems & treaties of OECD member countries
Organisation for Economic Co-operation and Development (2003) - UES; pdf (2005)
Organisation for Economic Co-operation and Development: Center for Tax Policy and Administration (OECD)
Find the OECD’s 2008 Model Tax Convention (pdf), 2005 Model Tax Convention (pdf), other Publications and Documents, and a plethora of information related to international tax issues
Tax and Accounting Sites Directory
Links to tax websites of over 80 countries and all 50 of the United States; links to international resources, IRS information, tax treaties, EU websites, VAT (Value-added Tax) information, and more.
Tax Management Portfolios: Foreign Income
BNA - L4; Westlaw: TM-FOR; Lexis: TMPORT
Taxation in Latin America
IBFD - print cancelled in 2008 because available online.
U.S. Taxation of International Operations
Print cancelled in 2009 because available online.
Uncle Fed
Open access website contains bilateral treaties between the U.S. and foreign jurisdictions (in pdf).
United Nations Financing for Development Office: Committee of Experts on International Cooperation in Tax Matters
Find the Model Double Taxation Convention between Developed and Developing Countries (ST/ESA/PAD/SER.E/21)(pdf, 2001), the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (ST/ESA/PAD/SER.E/37)(pdf, 2003), and other documents and publications.
United Nations Treaty Series
New York: United Nations, Office of Legal Affairs, 1946-Present.
United Nations - L1 (tunnel). Available to the Yale community via Access UN index and the UN Treaty Collection.
Yale's Foreign and International Law Resources
This is more of a portal than a research guide;you can find all of our foreign and international databases on this page, subscription and open-access, including tax websites and a country-by-country guide to finding the laws, cases, and scholarship of countries other than the U.S.
