Georgetown Law
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.

Summaries & Analyses of Foreign Tax Legislation

The following resources provide English language summaries and analyses of current tax legislation for select jurisdictions, with an emphasis on income taxation.  Some resources also summarize other types of tax legislation. Citations (and sometimes also direct links) to relevant primary law sources are provided.  Most researchers prefer to start with a summary before reviewing the primary legislation.

  • BNA Foreign Income Tax Management Portfolios. KF6297 .B952
    BNA publishes explanatory guides to tax legislation in more than three dozen jurisdictions.  Coverage includes most OECD member states and some developing countries.  (See Portfolios 950-999 and 7000-7450.)
     
  • Electronic Access to BNA Foreign Income Tax Management Portfolios
    BNA Foreign Income Tax Management Portfolios are accessible online via the following platforms:
  • CCH Worldwide Business Tax Guide
    CCH's International Tax Library includes a Worldwide Business Tax Guide, which has detailed summaries of business tax systems in 71 jurisdictions.  To open this content, click on the + sign next to Worldwide Business Tax Guide on the left side of the screen.  Then scroll down to select the desired jurisdiction.
     
  • IBFD Tax Research Platform
    IBFD offers four levels of jurisdiction-specific analysis.  Quick Reference Tables summarize narrow topics (VAT rates, withholding rates, etc.).  Country Key Features provide an overview of the tax system in an easy-to-digest chart.  Country Summaries offer more detailed, narrative descriptions.  Country Analyses, which are only available for select jurisdictions, provide the most in-depth analysis.  From the IBFD homepage, select the desired level of analysis and then use the filters on the left to select the desired jurisdiction.
     
  • Tax Havens of the World.  INTL K4464.5 .D5 1974 (1974-2008)  Current edition available on Lexis.  
    This resource describes tax incentives, exemptions, and reductions in more than 60 national and sub-national jurisdictions.  It also examines each jurisdiction's infrastructure, business environment, and prospects for economic and political stability.  No longer updated in print.
     
  • TaxNotes.com
    The TaxNotes platform includes PricewaterhouseCooper's Worldwide Tax Summaries, which describe the income tax systems in more than 150 jurisdictions.  To access this content, click on the Research Tools tab on the orange menu bar at the top of the landing page and select Worldwide Tax Treaties.  On the left side of the following page, under the heading Models & Documents, select Worldwide Tax Summaries.  Then select the desired jurisdiction.  Each summary begins with a brief overview.  To display more detailed information, use the topical menu under the heading Browse Tax Summaries.
     
  • Taxes in Europe Database (TEDB)
    This free resource, maintained by the European Commission, the executive arm of the European Union, contains information about the different types of taxes collected by each of the EU's 28 member states.  For each tax, the database includes information about its legal basis, assessment base, applicable rate(s), main exemptions, and the amount of revenue generated.  User Guide available for download here.