Researching International Taxation
Last update 4/2010. Direct feedback on this page to lawlib@umn.edu.
Table of Contents
This guide is meant to be an aid for locating international taxation materials, including books, looseleafs, periodicals, treaties and foreign laws. This is not an exhaustive list, so if you don't find what you are looking for, consult section VIII of this guide for further assistance.
Books & Looseleafs
H. Alpert & Kees van Raad, Essays on International Taxation (Deventer; Boston: Kluwer Law and Taxation Publishers, 1993). (K4460.6.E77x 1993).
B. Bittker & L. Lokken, Fundamentals of International Taxation U.S. Taxation of Foreign Income and Foreign Taxpayers Boston: Warren, Gorham & Lamont, c1991). KF6441 .B58x 1991. (More recent edition at TC Wilson Library KF6419.B49 2008 Regular Loan.)
R. Doernberg, International Taxation in a Nutshell (8th ed., St. Paul, MN: West Publishing Co., 2009). RESERVE KF6419.Z9 D64 2009.
Guides to European Taxation (Amsterdam, the Netherlands: International Bureau of Fiscal Documentation, 1981- ). KJC 7198.T393x. Multi-volume set organized by alpha order by country; includes Taxation of Patent Royalties, Dividends, Interest in Europe, KJC 7198.T393x; The Taxation of Companies in Europe, KJC 7198 .T393x; The Taxation of Private Investment Income, K4460.4 .T39x; Value Added Taxation in Europe, HJ2240 .V35x and Taxation and Investment in Central and East European Countries, KJC 7163 .T39x 1991.
Handbook on the 1989 Double Taxation Convention Between the Federal Republic of Germany and the United States of America (F. Jacob, D. Crowe & H. Zschiegner eds., Amsterdam: International Bureau of Fiscal Documentation, 1990-2007). K4475.4 .J33x 1990.
International Tax Law (Andrea Amatucci ed., The Netherlands: Kluwer Law International, 2006). K4460 .I58 2006.
J. Isenbergh, Foundations of U.S. International Taxation (Arlington, VA: Tax Management, [c2001]- ). Tax management portfolios 900. University of Minnesota Law School access only.
J. Isenbergh, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (3d ed.New York, Aspen, 2002-2004). KF6441 .I82x.
J. Isenbergh, International Taxation. (New York : Foundation Press ; Thomson Reuters, 2010). Reserve KF6419 .I83 2010.
J. Kuntz, U.S. International Taxation (Boston: Warren, Gorham & Lamont, 1992-) Reserve KF6419 .K86.
D. Kleinfeld, Langer on Practical International Tax Planning (4th ed., New York: Practising Law Institute, 2000-). K4464.5.K54x 2001- .
P. McDaniel & H. Ault, Introduction to United States International Taxation (5th rev. ed., Deventer; Boston: Kluwer Law and Taxation Publishers, 2005) (Series on International Taxation; No. 10). KF6441 .M3 2005.
R. Meldman et al. (eds.), A Practical Guide to U.S. Taxation of International Transactions (CCH, 2009). Includes forms. (Wilson Library KF6445 .S33 2009).
P. Postlewaite, International Corporate Taxation (2d ed, Colorado Springs, CO: Shepard's/McGraw-Hill, 1994-1996 ) KF6445 .P67.
A. Qureshi, The Public International Law of Taxation (London; Boston: Graham and Trotman, 1994). K4460.4 Q87 1994.
R.S. Avi-Yonah, International Tax as International Law: An Analysis of the International Tax Regime (New York: Cambridge University Press, 2007) K4528 .A945 2007.
W. Streng & J. Salacuse, International Business Planning: Law and Taxation (United States) (New York: Matthew Bender, 1982- ). K4542.S87.
Taxation in Latin America (P. Parodi ed., Amersterdam: International Bureau of Fiscal Documentation, 1970-).KG928.T39x 1970. (4 vol. set).
Taxes and Investment in Asia and the Pacific (Amersterdam: International Bureau of Fiscal Documentation, 1978- ). K4460.4.T38 1978.
Taxation and Investment in the Caribbean (Amsterdam: International Bureau of Fiscal Documentation, 1991-). (KGJ911.T39x). (3 vol. and 2 vol. treatise set)
U.S. Taxation of International Operations (Robert Feinschreiber, ed., Englewood Cliffs, NJ: Prentice-Hall, Inc., 1975-). (KF6419.A6 P73).
Model Tax Treaties
1963 and 1977 OECD Model Income Tax Treaties and Commentaries, 2nd edition (Deventer, the Netherlands: Kluwer Law and Taxation Publishers, 1990). (K4475.4.A14 1990).
Double Taxation Treaties Between Industrialised and Developing Countries: OECD and UN Models, A Comparison (Deventer; Boston: Kluwer Law and Taxation Publishers, 1992). (K4474.6 1990).
Model Double Taxation Convention on Estates and Inheritances and on Gifts (Paris: OECD, 1983). (K4475.4.M62 1983).
Model Tax Convention on Income and on Capital, 2d ed. (Paris: OECD, 1997) (Report of the Committee on Fiscal Affairs). (K4475.4 .O729x 1996).
United Nations Model Double Taxation Convention Between Developed and Developing Countries (New York: UN, 2001). (Wilson Govt. Pub. UN DOCS ST/ESA/PAD/Ser.E/21).
P. Baker, Double Taxation Conventions and International Tax Law: A Manual on the OECD Model Taxation Convention on Income and Capitol of 1992 (2nd ed., London: Sweet and Maxwell, 1994). (K4475.4 .B34 1994).
K. Vogel, Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD, UN and US Model Conventions (3d ed., Deventer; Boston: Kluwer Law and Taxation Publishers, 1997). (KK7114.V6413 1997).
Westlaw also has several international tax treatises online, including J. Kuntz & R. Peroni, US International Taxation (WGL-INTTAX); C. Lowell & J. Governale, US International Taxation: Practice and Procedure (WGL-INTPRAC); and Lowell, Tilton, Sheldrick, & Donohue: U.S. International Taxation: Agreements, Checklists and Commentary (WGL-INTAGREE).
Tax Treaties
- Full Text.
20 Federal Tax Coordinator 2d (New York: Research Institute of America, 1977-). (LOOSE-LEAF SERVICES KF6365.R47).
Federal Tax Treaties (Paramus, NJ: Prentice Hall, 1969- ). (TAX SERVICES KF6306.P74) - Not up to date.
Tax Management Portfolios: Foreign Income. (RESERVE).
United States Treaties and Other International Agreements (U.S.T.) (US DOCS S9.12).
Treaties and Other International Acts of United States of America (T.I.A.S.) (US-DOCS S9.10).
United Nations Treaty Series (U.N.T.S.) (KZ172 .T74). Also available electronically: http://treaties.un.org.
For tax treaties of countries generally, use the United Nations' International Tax Agreements looseleaf service (UN-DOCS ST/ECA/Ser.C through 1998). Supplementary Service to European Taxation (KJC7101.3 .E872x) is a looseleaf set published by the International Bureau of Fiscal Documentation which contains tax treaties signed by the countries of Europe either among themselves or with other countries of the world. See also regional services published by the International Bureau of Fiscal Documentation.
In addition, United States tax treaties are available online in WESTLAW's USTREATIES, FTX-TREATIES and ILM databases. See also the Westlaw database RIA International Tax Treaties and Explanations (RIA-TREATIES), and on LexisNexis, under International Law, the Tax Analysts Worldwide Tax Treaties Combined Files. ILM and IBFD also contain treaties where the U.S. is not a party.
- Indexes
The publications mentioned above (for U.S. treaties) are indexed by the State Department's annual publication, Treaties in Force on the Internet http://www.state.gov/s/l/treaty/treaties/2009/index.htm (indexes bilateral and multilateral treaties to which the United States is a party), the United States Treaty Index 1776-1990 Consolidation (also publishes treaties in microfiche, REF KZ235.U55x 1991), and the Current Treaty Index (supplement to the United States Treaty Index) (REF KZ235.C87). The World Treaty Index (P. Rohn ed., 1983) (REF KZ173.R64 1983) is global in scope, but coverage is only through 1980. International Legal Materials (PER.I577) is a bimonthly periodical which reprints the text of key international agreements (available in WESTLAW in the ILM database, on HeinOnline via MNCAT, and on LexisNexis from 1980-).
For the status of United States tax treaties, check CCH's weekly Congressional Index (KF49.C6 and most current on RESERVE) (using the treaty document number), International Legal Materials (bimonthly), Treaties in Force (annual), or call the State Department Treaty Affairs Office at 202-647-1345.
Foreign Tax Laws
Taxation- The subscription database RIA Checkpoint contains Tax Laws of the World, English translations of foreign laws relating to taxation.
Dictionaries
International Tax Glossary (Amsterdam, the Netherlands: International Bureau of Fiscal Documentation, 2005). (REF K4459.3.I58 2005).
A Multilingual Glossary of Tax and Financial Terms: English, French, German, Spanish (Washington, D.C.: Tax Management, Inc., 1981). (HJ120 .M85x 1981).
M. de Munter & C. Bauduin, Elsevier's Fiscal and Customs Dictionary in Four Languages, English/American, French, Dutch, and German (Amsterdam; New York: Elsevier, 1988). (LAW REF OFFICE HJ120 IM86 1988).
Research Guides & Bibliographies
C. Germain, Germain's Transnational Law Research (chapter on international taxation) (New York: Transnational Juris Publishers, 1991- ). (REFERENCE OFFICE K85.G47 1991).
Periodicals
Indexes
The two Anglo-American periodical indexes Index to Legal Periodicals (ILP), and LegalTrac are worth checking, because articles sometimes provide comparisons with foreign legal systems. Both indexes can be accessed electronically by U of M students, staff and faculty, and by other patrons in the Law Library.
Index to Foreign Legal Periodicals (IFLP), Available on HeinOnline, off-campus access available electronically by U of M students, staff and faculty. Hardcopy (Reference K33.I55x) subscription cancelled 2010.
Periodical Titles
Daily Tax Report (Washington, D.C.: Bureau of National Affairs, Inc.). University of Minnesota Law School access only.
European Taxation (Amsterdam, the Netherlands: International Bureau of Fiscal Documentation, 1961- ). KJC 7103 .E87x Supplementary Service KJC 7101.3.872x
European Tax Service (London: BNA International, 2007- ) University of Minnesota Law School access only.
International Bureau of Fiscal Documentation. Bulletin (Amsterdam, the Netherlands: International Bureau of Fiscal Documentation, 1946- ). (PER .I54).
International Financial Law Review (London: Euromoney Publications PLC, 1982- ) (monthly periodical indexed by LegalTrac and Index to Foreign Legal Periodicals). PER.I554 until 1992, later issues available electronically.
International Tax & Business Lawyer (Berkeley, CA: University of California Press, 1983- ). (PER.I596).
The International Tax Journal (Greenvale, NY: Panel Publishers, Inc., 1974- ). (PER.I599).
Tax Management International Journal (Washington, D.C.: Tax Management, Inc.).(PER.T3595).
Tax Notes International (Arlington, VA: Tax Analysts, 1989- ) (PER.T361).
General tax and legal periodicals can also contain articles on international taxation. The basic legal periodical indexes (Index to Legal Periodicals, Current Law Index, Index to Foreign Legal Periodicals, Legaltrac, LRI on WESTLAW; Legal > Secondary Legal > Annotations & Indexes LexisNexis) can be used to access citations to these journals. Some of the journals mentioned above are available full-text on LexisNexis and WESTLAW.
Locating More Books, Looseleaf Services & Periodicals on International Taxation
The following subject headings are useful for locating materials on the international taxation laws of the United States and foreign countries, tax law abroad, international tax agreements, and tax havens:
CONFLICT OF LAWS TAXATION
CORPORATIONS, FOREIGN TAXATION
DOUBLE TAXATION
INCOME TAX [place] FOREIGN INCOME
INHERITANCE AND TRANSFER TAX [place]
INVESTMENTS TAXATION
INVESTMENTS, FOREIGN TAXATION
TAX EVASION (INTERNATIONAL LAW)
TAX HAVENS
VALUE-ADDED TAX LAW AND LEGISLATION
Other relevant search terms exist and can be located by using subject headings assigned to known books and periodicals or by doing a keyword search on MNCAT available on the Internet at http://mncat.lib.umn.edu.
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