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.

Tax Policy Research: IGO & NGO Resources

The European Union, IBFD, the OECD, and the United Nations are reliable sources of credible information about international and comparative tax law and policy. Much of this information is freely accessible on their respective websites.

European Union

Although the European Union does not set tax rates for its 28 members states, it does promote the harmonization of tax policy, particularly with respect to indirect taxation (VAT and excise taxes), in order to ensure the free movement of goods, services, and capital within the single European market.  


International Bureau of Fiscal Documentation (IBFD)

Founded in Amsterdam in 1938, IBFD is widely considered to be the world's foremost authority on cross-border taxation.  The Georgetown Law Library provides members of the GULC community with full access to all of IBFD's subscription-based content via the IBFD Tax Research Platform.  IBFD offers a limited amount of free content (described below) on its website.  To access this free content, you must register with IBFD and create a user name and password.


Organisation for Economic Co-operation and Development (OECD)

The OECD provides a forum in which its 37 member countries can share data and develop solutions to common problems on matters related to economic and social policy, including taxation.  


United Nations

The U.N.'s Committee of Experts on International Cooperation in Tax Matters is responsible for periodically reviewing and updating the following resources:

The U.N. also provides access to additional material on international cooperation in tax matters: