Georgetown Law
Georgetown Law Library

International and Foreign Tax Law Research Guide

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

Comparative Tools for Foreign Tax Legislation


IBFD Tax Research Platform
IBFD offers several comparative tools (described below) that enable users to generate side-by-side comparisons of tax laws or tax rates in different jurisdictions.  To access them, click on the Tools tab on the blue menu bar displayed near the top of the page.  Comparative charts and tables may be printed or downloaded in one or more file formats (PDF, Word, Excel). Formats vary, depending on the type of chart or table generated.

  • Country Chapters Comparison.  Compare corresponding content from IBFD's Country Summaries and Country Analyses for two jurisdictions.  Choose the subject from the pull-down menu on the left.  Then select the countries to compare.  (No more than two countries may be selected.)  The comparison chart will open in a pop-up window.  Use the menu on the left side to display content by sub-topic within the larger subject.
        
  • Country Tables Comparison.  Compare Country Key Features and other types of tables (VAT & sales tax rates, withholding tax rates, etc.) for two or more countries.  Choose the table type from the pull-down menu on the left. Then select the countries to compare.  For the U.S., Canada, and Switzerland, it is also possible to generate comparison tables for sub-national jurisdictions (states, provinces or cantons).
     
  • International Tax Structuring Comparison.  This planning tool for cross-border transactions allows users to compare corresponding chapters from IBFD's International Tax Structuring (ITS) publication for two jurisdictions. Choose the desired ITS chapter from the pull-down menu on the left.  Then choose the desired sub-chapter before selecting the countries to compare.