The European Union, IBFD, the OECD, and the United Nations are reliable sources of credible information about international and comparative tax law and policy. Much of this information is freely accessible on their respective websites.
Although the European Union does not set tax rates for its 28 members states, it does promote the harmonization of tax policy, particularly with respect to indirect taxation (VAT and excise taxes), in order to ensure the free movement of goods, services, and capital within the single European market.
- The following EU publications are available for download in PDF format:
- The European Commission, the executive arm of the EU, maintains the following resources:
- EUR-Lex is the EU's legislative database. To search efficiently for EU tax legislation, use the Advanced Search template. Alternatively, use one or more of the following browse options:
- Curia is the EU's judicial database, which provides free access to opinions issued by the Court of Justice and the General Court. To limit searches to tax cases, use the Advanced Search template and select taxation as the subject matter. (You may also select one or more tax-related sub-topics).
- For further information about EU law, consult the Law Library's European Union Research Guide.
International Bureau of Fiscal Documentation (IBFD)
Founded in Amsterdam in 1938, IBFD is widely considered to be the world's foremost authority on cross-border taxation. The Georgetown Law Library provides members of the GULC community with full access to all of IBFD's subscription-based content via the IBFD Tax Research Platform. IBFD offers a limited amount of free content (described below) on its website. To access this free content, you must register with IBFD and create a user name and password.
Organisation for Economic Co-operation and Development (OECD)
The OECD provides a forum in which its 34 member countries can share data and develop solutions to common problems on matters related to economic and social policy, including taxation.
- The tax section of the OECD website contains a wealth of information. To browse by topic, use the menu displayed on the left side of the landing page. Alternatively, click on the Country tab to browse by jurisdiction. The following resources also are available:
- OECD iLibrary Members of the GULC community may access this subscription database, which includes annual publications, working papers, and statistics that are not freely available on the OECD's public web site. To browse publications, select either Browse by Theme (taxation) or Browse by Theme & Country fom the blue menu bar at the top of the homepage. To search for publications by theme or by country, use the advanced search template (linked below the basic search box at the top of the homepage).
The U.N.'s Committee of Experts on International Cooperation in Tax Matters is responsible for periodically reviewing and updating the following resources:
The U.N. also provides access to additional material on international cooperation in tax matters:
- Documents (background papers, resolutions, and reports)
- Publications (model treaty in multiple languages; manuals on treaty negotiation & transfer pricing)
- Other Issue-Specific Materials: