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.

Bilateral Tax Treaties -- U.S. Is Not a Party

Consult the sources listed below to locate the texts of bilateral tax treaties to which the U.S. is not a party.  In addition to the treaty texts in their original language(s), IBFD and also provide English translations of treaties drafted in other languages. 

Bear in mind that for recently concluded treaties, particularly those which have not yet entered into force, English translations may not be immediately available.   

  • IBFD Tax Research Platform 
    Make sure that Search is selected in the light blue menu bar at the top of the page.  Select Treaties & Models as the content type.  Then use the filters on the left to narrow by country, related country, treaty subject, and treaty status.  Select a date range, if desired.  In addition to English translations of treaties drafted in other languages, IBFD also offers a side-by-side bilingual display, allowing you to compare translated treaty articles with the original language.
    From the Subscriptions menu in the upper right-hand corner of the homepage, click on Worldwide Tax Treaties.  After the page refreshes, use Quick Treaty Locator to access the texts of bilateral income tax treaties that are currently in force.  To search more broadly for bilateral tax treaties, covering all subjects and statuses (in force, terminated, and superseded), click on Treaties in the center of the page.  After the page refreshes, use the search form to locate the desired treaty..
  • International Tax Treaties of All Nations  INTL K4473 .A1 .I5.  
    Although it ceased publication in 1997, this 40-volume series is still useful for historical research, particularly for English translations of tax treaties drafted in other languages prior to 1997.  Use the index to determine in which volume of the series a treaty was published.