International Taxation

International Taxation in the United States

Legal Materials

Key resources for researching international/foreign tax issues include:

Foreign Tax and Trade Briefs (Lexis/Matthew Bender) by Walter H. Diamond summarizes the tax laws of most foreign countries.
The “Foreign Income” pamphlets in BNA’s Tax Management Portfolio series provide substantial analysis of the tax systems of over 30 countries. The title of these portfolios begins “Business Operations in ____” (see “Tax Management Portfolio Series (BNA’s)”).
Worldwide Tax Rates and Answers from give you national and local tax rates for foreign countries, “as well as current tax forms and instructions translated into English and up-to-date answers to the most frequently encountered tax questions for a variety of countries” (quoted from a CCH marketing brochure); available through Intelliconnect (subscription only).
The World Wide Tax Law Service, available through Checkpoint and the the IBDF Tax Research Platform, provides English translations of the tax and business-related laws of most countries (subscription only).

Tax news and primary tax law materials for most countries is available in the Tax Notes International database through Tax Analysts and Lexis.

See also foreign tax in this legal Encyclopedia.

Treaties: See “Treaties” or “Treaty” in this legal Encyclopedia.

International Taxation in the Context of International Disputes

The Revenue Rule in International Civil Litigation

Analysis of the The Revenue Rule

The “Revenue rule” in International taxation

The “Revenue rule” is widely recognized with respect to international taxation. See also the Revenue Rule and the Recognition of Tax Claims in the entry of the later concept.