This research guide is a starting point for research on international and foreign tax law research. It describes resources for researching model, U.S., and non-U.S. tax treaties and all sources of foreign tax law. Throughout this guide the word "treaty" is used to describe all types of international agreements, including both formal treaties and executive agreements.
This guide does not cover customs or tariff law. For information on customs law, please consult:
For information on locating U.S. tax statutes, regulations, and cases, including those related to U.S. taxation of international income and persons, see the Library's Federal Tax Research Guide.
For more information on international law research generally, see: