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PRIMARY SOURCES
Tax Treaties and Commentary:
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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:
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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.
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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).
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