International tax law governs the taxation of income generated by an individual or a business enterprises outside of its home jurisdiction. This research guide focuses on U.S. international tax law and practice. It also covers bilateral tax treaties, foreign tax law (enacted in jurisdictions outside the U.S.), and comparative tax law research across multiple jurisdictions.
Key Resources for International & Foreign Tax Law
- Bloomberg Tax - International
U.S. international tax law; U.S. tax treaties; BNA Foreign Income Portfolios (guides to foreign tax law and transfer pricing for select jurisdictions); comparative tools; news and practitioner-oriented journals.
- Checkpoint
Treatises & other secondary sources on U.S. international tax law; U.S. tax treaties; foreign tax law in translation. Select "International Tax" as the practice area from the menu on the left.
- IBFD
Tax treaties (multiple jurisdictions); summaries of foreign tax law; foreign tax law in translation; case law (multiple jurisdictions); e-books and journal articles; comparative tools. Select "Search" from the menu bar.
- TaxNotes.com*
Tax Notes & Tax Notes International (practitioner-oriented news, commentary, and analysis); tax treaties (multiple jurisdictions); summaries of foreign tax law; and tax case law.
* First-time users must register for an individual account using their Georgetown email address. To register, open this library catalog record, scroll down to "View Online," and follow the prompts.
- VitalLaw (Wolters Kluwer/CCH , formerly Cheetah)
Current and superseded U.S. bilateral tax treaties; current and superseded model tax treaties (U.S., U.N., and OECD); news; articles published in the International Tax Journal. Select "Tax - International" as the practice area.
Research Assistance and Help with Related Topics
If you need assistance with international and foreign tax law research, visit the Research Help page of the Georgetown University Law Library's website. Or contact the Law Library's International and Foreign Law Department by phone (202-662-4195) or by email (lawintlref@georgetown.edu). Georgetown Law Center students may schedule a one-on-one research consultation with a librarian.
For guidance in researching topics related to international and comparative tax law, consult the following Georgetown Law Library research guides: Customs Law Research (U.S.); Customs Law Research (International); Foreign and Comparative Law Research; Treaty Research; U.S. Federal Tax Research.
