Guides: International and Foreign Tax Law Research Guide: Foreign & Comparative Tax Law (Jurisdictions Outside the U.S.)

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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

Comparative Income Taxation: A Structural Analysis
Call Number: INTL K4505.4 .A94 2010
Examines the varying approaches adopted by the U.S. and eight other jurisdictions in the developed world to address the common problems of income tax design.
Comparative Tax Law, 2nd ed.
Call Number: INTL K4460 .T48 2016
Provides a broad overview of common elements shared by all tax systems (income tax, value added tax, anti-avoidance rules, etc.) and examines how they differ across jurisdictions and legal systems (U.K./common law, civil law, etc.). Draws from materials scattered over a disparate literature, much of which is not available in English.
Guide to International Transfer Pricing: Law, Tax Planning, and Compliance Strategies
Call Number: INTL K4550 .G85 2014
In addition to examining best practices and the OECD model guidelines, this guide provides detailed analysis of transfer pricing rules and formulas in 14 jurisdictions.
The Proper Tax Base
Call Number: INTL K4465 .P69 2012
Examines proposals for improving the structural fairness of tax systems, including changes to tax expenditures, grantor trust rules, income source rules, and transfer pricing formulas, as well as the EU's proposal for a common consolidated corporate tax base.
Resolving Transfer Pricing Disputes: A Global Analysis
Call Number: INTL K4544 .R47 2012
Examines how transfer pricing rules operate in practice by analyzing 180 cases from 20 jurisdictions. An analytical table links each case to the relevant paragraphs of the OECD transfer pricing guidelines.
The Taxation of Corporate Groups under Consolidation
Call Number: INTL K4544 .T56 2013
Compares consolidated tax regimes, under which related businesses are treated as a single entity for tax purposes, in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain, and the U.S.
Value Added Tax: A Comparative Approach (2nd ed.)
Call Number: KF6598 .S34 2015
Analyzes policy issues related to tax structure and tax base that arise under value added tax regimes and other consumption tax systems. Incorporates relevant case law from multiple jurisdictions.

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).

International and Foreign Tax Law Research Guide

Contents

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Foreign & Comparative Tax Law Resources

Comparative Tax Law Resources

Finding Tax Law Resources for a Specific Jurisdiction

BNA Foreign Tax Management & Transfer Pricing Portfolios