SECONDARY SOURCES

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.

Books and Looseleafs on Foreign, Comparative, and International Tax Law:
Note: Below 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!

• Alpert, H. & Kees van Raad (1993). Essays on International Taxation. K4460.6 E87 – UES.
  
• Bittker, Boris and Lawrence Lokken (1989–). Federal taxation of income, estates and gifts. Part 9: Foreign Income and Foreign Taxpayers. KF6335 .B48 – L4 (Westlaw: WGL-IEG).
  
• BNA. International Tax Monitor. (BNA) (Westlaw: BNA-ITM).
  
• BNA. Tax Management Portfolios: Foreign Income. KF6289 .A1 T39 – L4 (BNA) (Westlaw: TM-FOR) (Lexis: TMPORT).
  
• Diamond & Diamond, Tax Havens of the World. K4464.5 .D53 – L1 F/I Reference (Lexis: TAXHAV).
  
• Doernberg, Richard L. (7th ed. 2007). International Taxation in a Nutshell. KF6419.Z9 D64 - L4.
  
• Foreign Tax and Trade Briefs. (Lexis: FORTAX).
  
• Germain, Claire (1991-). Germain’s Transnational Law Research.  K85 .G47 – L3 Reference, L1 F/I Reference, UES.  There is a section on international and foreign taxation in Chapter IV.
  
• Hammer, Richard M. & Cym H. Lowell, Marianne Burge, Marc M. Levey (1998 – ). International Transfer Pricing - OECD Guidelines. (Westlaw: WGL-ITPOECD).
  
• Hines, Y. (2007). International Taxation. HJ4635 .I58 – UES.
  
• Isenberg, J. International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (3d ed.). KF6419 .I832 (4 volumes) (Lexis: INTETX).
  
• IBFD. Bulletin for International Taxation. HJ101 .I65 – UES.
  
• IBFD. Taxation in Latin America. KG928 .T39 – L1 F/I Reference.
  
• Kleinfeld, Denis A., Langer on Practical International Tax Planning (2000 – ). K4464.5 .L3613 – UES (Westlaw: PLIREF-INTXTP) (Lexis: ITAXPL).
  
• Kuntz, Joel D. & Robert J. Peroni (1991 – ). U.S. International Taxation. KF6419 .K86 – L4 (Westlaw: WGL-INTTAX).
  
• Lawrence, Richard C. (2001 – ). International Tax and Estate Planning: A Practical Guide for Multinational Investors (Westlaw: PLIREF-INTLTX).
  
• Levey, Marc M. (2000 – ) U.S. Taxation of Foreign Controlled Businesses. (Westlaw: WGL-FCB).
  
• Lymer, Andrew & John Hasseldine (2002). The International Taxation System. K4475 .I58 – UES.
  
• McIntyre, Michael J. (2000–). The International Income Tax Rules of the United States. KF6306 .M3512 – L4.
  
• Practicing Law Institute (PLI), Tax Reference Books. (Westlaw: PLIREF-TAX).
  
• Rhoades & Langer, U.S. International Taxation & Tax Treaties. (Lexis: INTTXT).
  
• Rohatgi, Roy (2d ed. 2005). Basic International Taxation. K4475 .R64 2005 – UES.
  
• Thuronyi, Victor (2003). Comparative Tax Law. K4460 .T48 2003 – UES.
  
• U.S. Taxation of International Operations. KF6419.A6 P74 – L4.

Periodicals:

• BNA. Daily Tax Report (BNA).
  
• BNA. International Tax Monitor (Lexis: BNAITM) (Westlaw: BNA-ITM).
  
• BNAI. Tax Planning International: A European Union Focus. (BNA) (Westlaw: BNATPI-EURO) (Lexis: TPIEU). Quarterly journal.
  
• Euromoney. International Financial Law Review. (Hein Online).
  
• Euromoney. International Tax Review. K4456.2 .I6 – UES; (Hein Online) (Westlaw: INTLTAXREV).
  
• Kluwer Law International Journals - a variety of business, arbitration, environmental, tax, and trade law titles (Yale subscription).
  
• Panel Publishers. International Tax Journal. HJ224 .I68 – UES; (Ebsco, Gale, Hein) (Westlaw: INTLTAXJ).
  
• RIA. International Taxes Weekly (Westlaw: RIA-ITW) (1996 – current).  Newsletter, formerly International Tax Alert, covering current developments and issues relating to international taxation.
  
• Sweet & Maxwell. British Tax Review. K2 .R588 – UES; (Westlaw: BTR).
  
• Tax Analysts. Worldwide Tax Daily. K4471.2 .T372 – UES; (Lexis: TNI). (Formerly, Tax Notes International).
  
• University of California Press. Berkeley Journal of International Law. K2 .E74 – UES; (Ebsco, Hein Online). (Formerly International Tax and Business Lawyer).

PRIMARY SOURCES

Tax Treaties and Commentary:

• Baker, Philip (2001–). Double Taxation Conventions: A Manual on the OECD Model Tax Convention on Income and on Capital. K4475 .B3512– UES.
  
• Ernst & Young (2003). A Guide to the U.K./U.S. Tax Treaty. K4473.6 .U52– UES.
  
• IBFD. African Tax Systems. KQC916 .I58 oversize– F/I Reference, L1; binders 1 – 3 contain country-by-country tax system information; binders 4 – 6 contain the text of bilateral tax treaties where at least one African country is involved.
  
• Lang, Michael, ed. (2003). Tax Treaty Interpretation . K4475 .T39– UES (discussion of treaty interpretation in a dozen or so countries).
  
• Maisto, Guglielmo (2005). Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law. KJE7103 .M85– LES.
  
• Oceana (1975 – 1989). International Tax Treaties of All Nations. Series A: K4473 .I58; Series B: K4473 .I582; 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.
  
• Organisation for Economic Co-operation and Development (1987). 1963 and 1967 OECD Model Income Tax Treaties and Commentaries: A Comparative Presentation. K4475.4 .A14– UES.
  
• Organisation for Economic Co-operation and Development (2003). OECD Model Tax Convention on Income and on Capital 2003, Condensed Version; and, Key features of tax systems & treaties of OECD member countries. K4475.4 .O7366– UES; (pdf, 2005).
  
• RIA (1978). Federal Tax Coordinator 2d. Vol. 20 contains the full text of treaties negotiated by the U.S. and other countries involving income, gift, and estate tax laws. KF6285 .F4– LSF.
  
• U.S. Gov’t Printing Office (1931 – 1948). Treaties and Other International Acts of United States of America(T.I.A.S.). KZ 236 1931– L1; (Hein Online).
  
• United Nations. International Tax Agreements. JXYS Ec74 In87– LSF.
  
• United Nations. United Nations Model Double Taxation Convention between Developed and Developing Countries (2001). K4473.25 .U55– UES; (pdf).
  
• United Nations. United Nations Treaty Series (U.N.T.S.). KZ172 .T74– L1 (tunnel).
  
• U.S. Government Printing Office (1950–). United States Treaties and Other International Agreements (U.S.T.). KZ235.3  .U55– L1; (Hein Online).
  
• Vogel, Klaus (1997). 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. KK7114 .V6413– LES.
  
• Zhang, Xin (2003). The Law and Practice of International Tax Treaties in China. K4475 .Z43– UES.

Tax Treaty Databases:

Note: This is only a selection of databases; Lexis and Westlaw have more database than what is noted below; add the Taxation tab to your Lexis and Westlaw to view all.

• RIA, International Tax Treaties (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.
  
• RIA, International Tax Treaty Editorial Explanations (Westlaw: RIA-TAXTEX) (current) – annotated analyses of treaties between U.S. and other countries with citations to cases and rulings.
  
• RIA, Tax Treaties and Explanations (Westlaw: RIA-TREATIES) (current) – treaties between the U.S. an others with legislative histories and editorial explanations (combination of above two databases).
  
• Tax Analysts, Tax Treaties Case Law (Lexis: WWCASE) (1890 – current) – access worldwide tax court opinions.
  
• Tax Analysts, Tax Treaties U.S. Legislative History (Lexis: WWLEG) (1932 – current).
  
• Tax Analysts, Worldwide Tax Treaties Combined Files (Lexis: TAWTT) (1828 – current) – worldwide tax treaties and U.S. legislative histories; many English translations.
  
• Tax Analysts, Worldwide Tax Treaties in Force (Lexis: WWFRCE) (1910 – current) – treaties that are currently in force organized by country and subject matter (i.e. coffee, sugar, etc.).
  
• Tax Analysts, Worldwide Tax Treaties - Integrated Treaties Database (Lexis: WWPROC file) (1950 – current) – more than 150 tax treaties, as amended by protocols, exchanges of notes, etc (treaties in final and current form).
  
• Uncle Fed – open access website contains bilateral treaties between the U.S. and foreign jurisdictions.

Treaty Indices:

• United States Department of State. Treaties in Force. KZ235 .T74 – L1 F/I Reference, L3 Ref Desk; (TIF website). 
  
• Tax Analysts (1998). Worldwide Tax Treaty Index: 1997-98 Edition. K4472.8 .W675 – UES.
  
• United Nations (1995 – current). United Nations Master Treaty Index on CD-ROM. KZ171 .U55 – L1.

Foreign and International Tax Cases:

Hint: to find tax cases of a particular country, do a Subject search Morris for: Taxation – Law and Legislation – your country – cases.

• Australian Tax Reports (Westlaw: ATR-RPTS) (1970 – current).
  
• British Tax Cases. KD5355 .A2 B75 – LES (1982 – 1999; subscription cancelled).
  
• Canada Tax Cases (Westlaw: CTC-RPTS) (1917 – current).
  
• Canada GSTC (Westlaw: GSTC-RPTS).  Goods & Services Tax (1992 – current).
  
• Tax Court of Canada (Westlaw: CANTCC-CS) (1983 – current); (Lexis: CANTCT) (selected 1955 – 1992; complete 1993 – current).
  
• England and Wales Reported and Unreported Tax Cases (Lexis: CASES) (1875 – current).
  
• India. Taxation Law Reports. KNS2786.3 .T388 – LES (also see Manupatra –subscription database)
  
• 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 Analysts, Worldwide Tax Treaties Case Law (Lexis: WWCASE).  Cases from over 50 countries interpreting treaty cases.
  
• U.S. Court of International Trade, Tax Cases (Lexis: USCIT) (1980 - current).
  
• U.S. Customs Court, Tax Cases (Lexis: CUSTCT) (1937-1980).

Foreign Tax Legislation:

Hint: to find tax law and legislation of a particular country, do a Subject search Morris for: Taxation – Law and Legislation – your country.  Also see international tax planning manual available in the library and on Lexis and Westlaw.

• Country-by-Country Guide to foreign law research at Yale – includes links to the Foreign Law Guide, the World Legal Information Institute, and other portals and foreign legal research guides.
  
• Doing Business in Brazil. KHD333 .B86 D64 – LES.  Hint: the Doing Business in… series covers many countries; do a Title search in Morris for yours; several are on Lexis.
  
• IBFD. African Tax Systems. KQC916 .I58 oversize – F/I Reference, L1; binders 1 – 3 contain country-by-country tax system information; binders 4 – 6 contain the text of bilateral tax treaties where at least one African country is involved.
  
• Indian Tax Laws. KNS2783.6 .A22 – LES.
  
• International Tax Law by Country - portal contains links to the tax websites of about 25 foreign jurisdictions, from Australia to the United Kingdom.
  
• Lexis, Mexican Tax Laws (MXFISC) (1900s – current).
  
• Martindale-Hubbell (2006). Martindale-Hubbell International Law Digest. K526.5 .M37 – L3 Reference; summary of tax laws with citations to legislation on a country-by-country basis; (Lexis: INTDIG).
  
• Mason, Ruth (2005). Primer on Direct Taxation in the European Union. KJC7105 .M37 – LES.
  
• Tax and Accounting Sites - portal contains links to tax websites of over 80 countries and all 50 of the United States.
  
• RIA, Worldwide Tax Law – available with a Checkpoint subscription (FYI only; Yale does not subscribe).

FREE INTERNET RESOURCES

Note: See,Yale’s Foreign and International Law Resources for a complete, annotated  list of our foreign and international databases,subscription and open-access, including tax websites.U.S. Department of the Treasury:

• Internal Revenue Service: Income Tax Treaties (Quick Reference) (pdf, May 2004)
  Publication 901 is a quick reference guide that can tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.  Tables in the back of the publication show the countries that have income tax treaties with the U.S., the tax rates on different kinds of income, and the kinds of income that are exempt from tax.
  
• Internal Revenue Service: Income Tax Treaties (Full-Text)
  This website contains the full-text of the tax treaties between the United States and foreign countries (there are over 50 countries represented).  Many of the treaties are accompanied by “technical explanations.”
  
• 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).

U.S. Department of State:

• Office of the Legal Advisor: Treaties in Force
  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. 

United Nations:

• 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.

World Bank:

• Doing Business Law Library
  The World Bank's open-access law library to business laws and regulations around the world.

OECD:

• Organisation for Economic Co-operation and Development: Center for Tax Policy and Administration
  Find the OECD’s Model Tax Convention (2005, pdf), other Publications and Documents, and a plethora of information related to international tax issues.

Others:

• International Tax Laws by Country
  This 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.
  
• Tax and Accounting Sites
  This portal contains links to tax websites of over 80 countries and all 50 of the United States.  There are also links to international resources, IRS information, tax treaties, European Union websites, VAT (Value-added Tax) information, and more.
  
• Uncle Fed
  This website contains bilateral treaties entered into between the U.S. and foreign jurisdictions (in pdf).

COMMERCIAL DATABASES

Note: See,Yale’s Foreign and International Law Resources for a complete, annotated  list of our foreign and international databases,subscription and open-access, including tax websites.

• 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, select your “TAX” tab, then select the “International” link.  Westlaw and Lexis passwords are available to the Yale Law School community only.
  
• United Natins Treaty Series (UNTS) (available to the Yale community via Access UN index and the UN Treaty Cllection, also in print on L1 (in the tunnel)
  
• China Laws for Foreign Business (English)
  Click on <International Business>tab and open <Asia Publications> folder
  
• Hein Online Treaties and Agreements Library (available to the Yale community)
  This database includes official and unofficial treaty publications, indices, and treaty treatises.
  
• InterAm Database (available to Yale community)
  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.
  
• RIA Checkpoint (FYI only; 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 primary source tax laws from major countries and authoritative commentary and guidance from leading international tax information providers such as IBFD and WTE.
  
• IBFD Tax News Service (FYI only; 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 (FYI only; 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.
  
•  WorldTrade Executive (FYI only; Yale does not subscribe)
  WTE provides business, legal (tax), and financial advice for operating in international markets. 
  
• Windstar Technologies, Inc. (FYI only; Yale does not subscribe)
  Software geared for tax and immigration compliance for foreign nationals living, working, and going to school in the United States.