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 
    Select Treaties as the collection.  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 Research Tools tab in the upper right-hand corner of the homepage, click on Worldwide Tax Treaties.  Use the Quick Treaty Locator on the left side of the screen.  Or click on Browse Treaties and use the filters to narrow by country, country partner, treaty type or treaty status.
  • 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.