If you are new to international and foreign tax law, or if you are unfamiliar with a particular aspect thereof, start your research with a secondary source. In addition to providing background information, analysis, and commentary, secondary sources will help you to identify relevant primary law materials, such as treaties, national legislation, and case law.
Introductory sources, such as hornbooks and the Nutshell series, provide a basic overview of a subject. Treatises and practices guides provide more in-depth coverage. Scroll down for a selection of introductory resources on international tax law. See the following pages of this research guide for treatises and practice guides on international tax law, foreign tax law, and comparative tax law.