The following resources provide access to the full texts of foreign tax legislation, either in its original language or in English translation (sometimes both).
- Checkpoint
Select International Tax as the practice area. Click on the + sign next to RIA Worldwide Tax & Commercial Law under Primary Source Materials.
- Foreign legislation is grouped by region. Hover your cursor over the relevant region and click on the book-shaped icon. Click on the + sign next to the desired jurisdiction to display available legislation.
- For non-English speaking jurisdictions, legislation is provided in English translation and sometimes also it its original language.
- IBFD Tax Research Platform
Click on the + sign next to Primary Source Material in the center of the Search page to open the menu. Then click on National Legislation and use the filters on the left to select the desired country.
- For non-English speaking jurisdictions, legislation is provided in English translation and sometimes also in its original language.
- Note: All of IBFD's foreign legislation is licensed from Checkpoint. There is no need to consult both platforms for tax legislation, as the content is identical.
- Spitz & Clarke Offshore Service. K4464.5.A5 T3 1998 (Last update in 2005; still useful for historical research.)
Multi-volume loose-leaf set includes primary law on taxation, trusts, and business entities for 28 tax havens. Also provides information and commentary about tax treaties, citizenship, and residency and ownership laws.
- The Foreign Law Guide
This subscription database covers all legal subjects, not just tax law. From the homepage, scroll down to the Countries tab and select the desired jurisdiction. On the following page, scroll down to Laws by Subject and click on Taxation. In some cases, you will find direct links to electronic versions of relevant legislation. In other cases, you will find citations to print sources
.
- World Legal Information Institute (WorldLII)
This free resource provides links to foreign legislation on all subjects. Click on All Countries on the left side of homepage. Then click on the appropriate link to select the desired jurisdiction. On the following page, scroll down and look for a link labeled Taxation, Revenue & Customs. Content varies considerably by jurisdiction. Links to English translations are provided when available.
