Guides: International and Foreign Tax Law Research Guide: Secondary Sources: Treatises & Books

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Getting Started with Secondary Sources: Treatises & Books

If you are new to international and foreign tax law, or if you are unfamiliar with a particular aspect thereof, start your research with a secondary source. In addition to providing background information, analysis, and commentary, secondary sources will help you to identify relevant primary law materials, such as treaties, national legislation, and case law.

Introductory sources, such as hornbooks and the Nutshell series, provide a basic overview of a subject. Treatises and practices guides provide more in-depth coverage. Scroll down for a selection of introductory resources on international tax law. See the following pages of this research guide for treatises and practice guides on international tax law, foreign tax law, and comparative tax law.

Selection of Introductory Sources

Advanced Introduction to International Tax Law, 2nd ed.
Call Number: INTL K4460 .A935 2019
Provides a concise overview of key features of the international tax system, including the main types of taxing jurisdictions, inbound and outbound taxation on both passive and active income, rules governing the source of income for taxing non-residents, transfer pricing, and the role of tax treaties. The revised second edition also covers the OECD’s BEPS project, the EU's Anti-Avoidance package, and analysis of the U.S. Tax Cuts and Jobs Act’s anti-avoidance provisions.
IBFD International Tax Glossary, 7th rev, ed.
Call Number: INTL REF HJ121 .I58 2015
An essential resource for deciphering the specialized vocabulary used by international tax practitioners. Also provides foreign language equivalents for some English language tax terms.
International Taxation (5th ed.)
Call Number: KF6419 .I83 2022 (Williams Reading Room Study Aids)
This study aid provides a concise introduction to the international aspects of the U.S. tax system. Section one describes the common elements of international taxation for both inbound and outbound taxation. Section two delves more deeply into inbound taxation, while section three focuses on outbound taxation. Special attention is paid to recently provisions enacted to address the problem of base erosion and profit shifting.
International Taxation in a Nutshell, 13th ed.
Call Number: KF6419.Z9 D64 2023 (Williams Reading Room Study Aids)
This volume in the popular Nutshell series provides a basic introduction to U.S. taxation of U.S. taxpayers with foreign income and foreign taxpayers with U.S. income. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. The current edition is shelved in the Study Aids section of the Williams Reading Room (library use only). Prior editions (same call number, different year) are shelved on the 4th floor of the Williams and are available for borrowing.
Introduction to United States International Taxation, 7th ed.
Call Number: KF6441 .M3 2022 (Williams Reading Room Study Aids)
The 7th edition of this succinctly describes the principles adopted by the United States in taxing U.S. or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad.

International and Foreign Tax Law Research Guide

Contents

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Getting Started with Secondary Sources: Treatises & Books

Table of Contents

Selection of Introductory Sources