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Topics in International Law: International Tax

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International Tax Treaties

IRS.gov: United States Income Tax Treaties A to Z

Treasury.gov: Treaties and Tax Information Exchange Agreements, and other international tax documents

CCH Intelliconnect:  U.S. Tax Treaties Reporter; see the International Practice Area for U.S. tax treaties and Report Letters

UNCTAD: Country-specific Lists of Double Taxation Treaties (dates but no full-text or links)

International Tax Treaties of All Nations (K4473 .I581 in the MacMillan Law Library; Looseleaf set with treaty texts between 1975-1997).

International Tax Databases

Bloomberg BNA Tax and Accounting Center: See the International Tab to find Foreign Income Portfolios, US International Portfolios, an International Tax Chart Builder, US Tax Treaties, and news and commentary in the International Tax Monitor, Tax Planning International Review, and International Journal.

Lexis: International Tax databases include Tax Analysts publications and treaties. See also Area of Law by Topic>Taxation>Find International Materials & Treaties.  Includes Tax Analysts Worldwide Tax Treaties.

Thomson Reuters Checkpoint: See Practice Area>International for US Tax Treaties, US Tax Treaty Explanations from WG&L, WG&L Treatises on International Taxation, and International Tax Alert from WG&L. 

Deloitte International Tax Source: Taxation Investment Guides and Country Highlights, Tax Treaty Rate Comparisons

Ernst & Young's Worldwide Corporate Tax Guide and other global tax guides

Secondary Sources

Richard Doernberg, International Taxation in a Nutshell (KF6419 .D64 2012, Service Desk).

Philip Postlewaite, International Taxation: Corporate and Individual (KF6419 .P66 2011).

Reuben Avi-Yonah, International Tax as International Law. Available online through Cambridge ebooks.

Rhoades & Langer U.S. International Taxation & Tax Treaties.  Available online through Lexis.

Journal of International Taxation.  Available online through Westlaw.

Research Guides and other sources

International Tax Research Guides

Foreign Tax Agencies and Information Sites

Subject Guide