For purposes of this research guide, foreign tax legislation refers to tax legislation enacted in jurisdictions outside the United States. Compared to many other types of legislation, foreign tax legislation is relatively easy to locate.
For many non-English speaking jurisdictions, English translations of tax legislation are readily available. Bear in mind, however, that even if an English translation has been officially sanctioned by the jurisdiction in question, the translation is not legally binding. If no English translation exists, it is usually possible to find a detailed summary of the legislation or other explanatory material in English.
Consult the resources described on the following pages to access summaries of foreign tax legislation, the full texts of foreign tax legislation, and tools for comparing tax legislation enacted in different jurisdictions. Research Tip: It is usually preferable to start with a summary before reviewing the primary the legislation.