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.

Foreign & Comparative Tax Law Resources

For purposes of this research guide, foreign tax law refers to tax legislation enacted in jurisdictions outside the U.S.  See the right-hand column below for instructions on how to search the Georgetown Law Library's online catalog for jurisdiction-specific tax law materials and for information on how to access BNA's jurisdiction-specific Foreign Income Tax Management Portfolios. 

Comparative tax law refers to the study of tax law and policy in two or more jurisdictions.  See the left-hand column below for a selection of comparative tax law resources.

Comparative Tax Law Resources

Finding Tax Law Resources for a Specific Jurisdiction

To locate resources on tax law for a specific jurisdiction, use the Advanced Search and select Law Library Catalog.  In the first row, use the menu to select "Subject" as the search field.  Then enter the following in the search box:  [name of the jurisdiction] -- Taxation.

For example:  Canada -- Taxation

BNA Foreign Tax Management & Transfer Pricing Portfolios

BNA Foreign Income Tax Management Portfolios Online (Country Portfolios)
Bloomberg Law publishes these explanatory guides to the tax laws of more than three dozen jurisdictions outside the U.S.  Coverage includes most OECD member states and some developing countries.

BNA Foreign Income Tax Management Portfolios, Call No. KF6297 .B952
BNA Foreign Income Tax Management Portfolios also are available in print.  In particular, see Portfolios 950-999 and Portfolios 7000-7450. 

BNA Transfer Pricing Portfolios Online
Bloomberg Law publishes these portfolios, which provide detailed guidance on transfer pricing rules and practices in the U.S. (Portfolio 886 and Portfolios 6904-6938) and in more than two dozen jurisdictions outside outside the U.S. (Portfolios 6940-6975).