Guides: International and Foreign Tax Law Research Guide: International Tax -- Theoretical & Multi-Jurisdictional Resources

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International Taxation -- Theoretical & Multi-Jurisdictional Resources

The resources described below discuss international taxation from a theoretical and/or a multi-jurisdictional perspective, rather than focusing on the law and practice of a single jurisdiction. To locate additional resources from the Georgetown Law Library's collection, use the Advanced Search and select Law Library Catalog. For greater precision, search by subject using one of the following subject headings:

Selected Print Resources

International Law of Taxation
Call Number: K4460 .H663 2021
This book includes both a comprehensive overview of the technical content of the international tax law regime and an assessment of its crucial relationship to wider international law. it begins with an overview of the key general principles, treaty based regimes, and regional integration in tax matters. The second half places international tax law in the context of its wider relationships with human rights, trade, and investment law.
International Tax Evasion in the Global Information Age
Call Number: INTL K4486 .K47 2016
Provides a comprehensive analysis of the OECD's war on offshore tax evasion, offering a timely explanation of the policies and technical rules behind the new laws governing the global exchange of taxpayer information.
Klaus Vogel on Double Taxation Conventions (5th ed.)
Call Number: KK7114 .V6413 2022
The fifth edition of this authoritative treatise examines the many interpretational questions raised by double taxation conventions (DTCs), which form the backbone of international tax law. It offers article-by-article analysis of the OECD and UN model income tax conventions by leading scholars and practitioners, as well as the latest developments in DTC law and practice in key jurisdictions (Canada, France, Germany, India, the UK, and the U.S., among others).
Taxpayers in International Law
Call Number: K4460 .K65 2022
This book, the product of years of research conducted with the support of the International Law Association, argues for putting taxpayers' rights on the global international tax agenda as a necessary counterweight and complement to the OECD's Base Erosion and Profit Shifting (BEPS) initiative. It advocates for a global minimum standard of legal protection for the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world.

Selected Electronic Resources

International Exchange of Information in Tax Matters: Toward Global Transparency (2d ed.)
Call Number: K4460.4 .O24 2018 Electronic
This book addresses the latest developments in the movement toward increased global transparency in tax matters and highlights how various international models interact.
Research Handbook on International Taxation
Call Number: HD2753.A3 .R47 2020 Electronic
Featuring contributions from leading experts in the field, this timely resource offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust 19th and 20th century concepts to the challenges of the 21st century.

International Tax & Estate Planning: A Practical Guide for Multinational Investors (4th ed., 2024) INTL K4568 .L39 Electronic
Offers practical guidance on drafting testamentary instruments to minimize taxes, avoid legal disputes and conflicts of laws, maintain confidentiality, and navigate the ever-evolving regimes of regulatory oversight and financial disclosure in both common law and civil law jurisdictions.

International Transfer Pricing: OECD Guidelines.
Also available on Checkpoint. (Select International Tax as the practice area. Then click on the + sign next to WG&L Treatises under Editorial Materials.)

Langer on Practical International Tax Planning. (5th ed., 2024) INTL K4464.5.L362 Electronic
Provides detailed guidance on how to legally eliminate, reduce or defer taxation in more than 50 tax havens and tax-advantaged jurisdictions throughout the world.

International and Foreign Tax Law Research Guide

Contents

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International Taxation -- Theoretical & Multi-Jurisdictional Resources

Selected Print Resources

Selected Electronic Resources