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Georgetown Law Library

International and Foreign Tax Law Research Guide

This guide is a starting point for research on international and foreign tax law research.

Secondary Sources: Journal Articles

Table of Contents


Tools for Finding Journal Articles

Journal articles can be an excellent source for researching narrower, more specialized legal topics. Articles published in law journals include extensive footnotes with citations to primary and secondary sources that are relevant to the topic.  Two types of tools for conducting journal article research are described below.

  • Journal indexes include bibliographic information about an article, such as the title, the name of the author, and the name of the journal, as well as one or more subject descriptors.  Searching in a journal index usually retrieves more relevant articles than searching in a full-text database because the searches are run only on the bibliographic data and the subject descriptors.
     
  • Full-text journal databases allow you to search within the entire text of an article.  Most of them also include bibliographic information, as well.  It is easier to run searches in full-text databases, but they tend to retrieve many irrelevant articles in addition to relevant articles. 

For more information on how to use indexes and full-text databases for journal article research, consult the following library research guide: Using Articles for Legal and Non-Legal Research.
 

Journal Indexes & Databases for International & Comparative Tax Law Research

You will find citations to articles written about international, foreign, and comparative tax law topics in frequently used law journal indexes, such as LegalTrac and Legal Periodicals and Books; and in frequently used full-text law journal databases, such as those available on HeinOnline, Lexis, and Westlaw.  To broaden your search, use the specialized journal databases described below.


Databases Focusing on International Tax Law and/or International Economic Law

  • IBFD Tax Research Platform
    Content includes articles from seven journals published by the International Bureau of Fiscal Documentation that focus exclusively on international and comparative tax law.  Articles from these journals are indexed in other databases, but only IBFD provides full-text access.
     
  • Kluwer Law Online Journals
    This full-text database includes articles from 18 specialized journals that focus on various aspects of international economic law, including tax law.  Older issues of most of these journals are available on HeinOnline.
     
  • TaxNotes.com
    This platform provides access to Tax Notes International, a weekly journal featuring articles written by practitioners, as well as shorter news items.  Content from Tax Notes International also is available on Lexis.


Databases Focusing on Journals Published Outside the U.S.

  • Cambridge Core
    Search for all types of content, including journal articles, published by Cambridge University Press.  After running a search, use the filters on the left to limit by content type, subject, journal name, and date.
     
  • Index to Foreign Legal Periodicals
    For best results, search for one or more keywords in combination with one or more subject headings.  To browse the alphabetical list of subject headings, click on the "Subject" tab.  When you find a relevant subject heading, enter it in the search box and select "Country/Subject Heading" as the search field from the menu before running the search.
     
  • Oxford Academic Journals Online
    Full-text database for journals published by Oxford University Press.  After running a search, use the filters on the left to limit by article type, subject, journal name, and date.
     

How to Retrieve an Article if You Already Have a Citation

If you already have a citation to a journal article, use the resources described below to retrieve the full text.  Keep in mind that electronic access to full-text articles varies by journal.  Some journals are available on multiple electronic platforms, but the dates of coverage often vary.  If the article you are seeking falls outside the dates of coverage for electronic access, you will need to access the journal in print, if available, or request a copy of the article via Inter-Library Loan.

  • Search by Citation
    If the article you are seeking is available in an electronic format from any Georgetown University library, you should be able to quickly retrieve the full text of the article by entering the citation information into this online form.
     
  • Journal Finder
    If the Search by Citation tool fails to retrieve the full text of the article you are seeking, search for the name of the journal in which the article was published in the Journal Finder.  If the Georgetown Law Library has the journal in print, the Journal Finder will display print holdings and dates of coverage.  It also willing display electronic holdings for the journal, along with the dates of coverage, for all Georgetown University libraries.
     
  • Inter-Library Loan
    If the article you are seeking is not available print from the Georgetown Law Library, or in an electronic format from any Georgetown University library, you may request a copy of the article from another library by using the Inter-Library Loan (ILL) service.
     

Specialized Journals Focusing on International and Comparative Tax Law

The following journals focus exclusively on international and comparative tax law.

  • Asia-Pacific Tax Bulletin. Published every other month by the International Bureau of Fiscal Documentation.
  • Bulletin for International Taxation. (formerly published as Bulletin of International Fiscal Documentation from 1946-2005).  This monthly journal publishes updates on the status of tax treaties as well as in-depth, topical articles.
  • EC Tax Review.  Published every other month by Kluwer, this journal focuses on tax law and policy in the European Union and its member states, including tax harmonization initiatives.  
  • European Taxation.  Provides comprehensive coverage of current issues in European tax law, including case law analysis.  Primary focus is on the EU and its members states, but also covers other European jurisdictions.
  • International Transfer Pricing Journal. Published monthly by the International Bureau of Fiscal Documentation.
  • International VAT Monitor.  Published monthly by the International Bureau of Fiscal Documentation.
  • Intertax.  This monthly journal covers direct and indirect taxation at the national and regional levels.  Special issues focus on a particular tax topic from a comparative perspective. 
  • Journal of International Taxation.  Monthly journal published by the same editorial team that produces the Warren, Gorham & Lamont international tax treatises.
    • In print: K10 .O451 (1990 - ).  Current issues kept at the Wolff Library circulation desk. 
    • Electronic access:  Westlaw (1990 - ); Checkpoint (1991 - ). (Select International Tax as the Practice Area. Then click on the + sign next to WG&L Journals under the heading News/Current Awareness.
       
  • Tax Notes International.  This weekly journal publishes practitioner-focused articles, as well as shorter news items.
    • In print:  K4471.2 .T3 (1989 - ).  Current issues are routed to GULC faculty.  Students should access current issues electronically.
    • Electronic access:  TaxNotes.com (1989 - ). Click on the Publications tab in the upper right-hand side of the homepage.  Then look for the link to the journal under the heading Magazines.
    • Also available on Lexis (1992 - ).
       
  • World Tax Journal.  Available on the IBFD Tax Research Platform (2009 - ).  Published three times per year by the International Bureau of Fiscal Documentation.