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).
J. Bischel & R. Feinschreiber, Fundamentals of International Taxation (2d Ed., New
York: Practising Law Institute, 1985). (KF6419.B57 1985).
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.)
R. Doernberg, International Taxation in a
Nutshell (6th ed., St. Paul, MN: West Publishing Co., 2004). RESERVE
KF6419.Z9 D64 2004).
J. Fuller & W. Bricker, Current Developments in International Taxation (New York: Practising Law
Institute, 1993). (KF6297.A45T39x no.J-338).
M. Glautier & F. Bassinger, A Reference Guide to International Taxation: Profiting from your International Operations
(Lexington, MA: Lexington Books, 1987). (HJ4635.G58 1987).
M. Grundy, Offshore Business Centres, A World Survey
(7th ed., London: Sweet & Maxwell, 1997). (K4464.5 .G78x 1997).
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-). (K4475.4 .J33x 1990).
International Tax Planning After the
Tax Reform Act of 1986 (J. Bischell ed., New York: Matthew Bender, 1989).
(KF6419.I58x 1989).
Introduction to International Taxation (New York:
Practising Law Institute, 1984). (KF6419 .A75 I58 1984.)
J. Isenbergh, International Taxation: U.S. Taxation of Foreign Persons and Foreign
Income (3d ed.New York, Aspen, 2002-). (KF6441 .I82x ).
J. Kuntz, U.S. International Taxation (Boston:
Warren, Gorham & Lamont, 1992-) (KF6419.K86).
D. Kleinfeld, Langer on Practical International Tax Planning (4th
ed., New York: Practising Law Institute, 2000-). (K4464.5.K54x 2001- )
R. Lawrence, III, International
Tax and Estate Planning: Strategies and Techiques for Maximum Advantage.
(New York: Practising Law Institute, 2001). (KF6584.A45 T39x no.D-305).
P. McDaniel & H. Ault, Introduction to United States
International Taxation
(4th rev. ed., Deventer; Boston: Kluwer Law and Taxation Publishers, 1998) (Series on
International Taxation; No. 10). (KF6441.M3 1998).
R. Meldman et al. (eds.), A Practical Guide to U.S. Taxation of International Transactions
(CCH, 2003). Includes forms. (KF6445 .M45 2003).
A. Ogley, The Principles of International Tax: A Multinational
Perspective (London: Interfisc Pub., 1993). (K4460.4.O45 1993).
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).
W. Streng & J. Salacuse, International Business Planning: Law
and Taxation (United States)
(New York: Matthew Bender, 1982- ). (K4542.S87).
Studies in International Taxation (ed. by A.
Giovannini, R.G. Hubbard & J. Slemrod, Chicago: University of Chicago Press,
1993). (HJ2347.S78 1993).
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 South Africa (Amsterdam: International Bureau of Fiscal
Documentation, 1994-).(KTL3350.L68x).
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: A
Comparative Presentation (Deventer, the Netherlands: Kluwer Law and
Taxation Publishers, 1987).
(K4475.4.N56x 1987).
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).
The International Tax Treaties Service
(M. Edwardes-Ker ed., Dublin: In-Depth Publishing Ltd., 1980- ). (K4473.I57x).
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).
G. Hufbauer, K. Elliott & E. Maldonado, Tax Treaties and
American Interests Appendix A (New York: National Foreign Trade Council,
1988). (K4475.4 H84x 1988).
M. McIntyre, The International Income Tax Rules of the
United States (2d ed.,Stoneham, MA: Butterworth Legal Publishers, 2001- ).
(KF6306.M47).
K. Vogel, H. Shannon, III & R. Doernberg, United States
Income Tax Treaties (Deventer: Kluwer Law and Taxation Publishers, 1989- ).
(KF6306.V64x 1989).
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 three international tax treatises online: J. Kuntz &
R. Peroni, US International Taxation (WGL-INTTAX); C. Lowell &
J. Governale, (WGL-INTPRAC); and P. Blessing, Income Tax Treaties of
the United States (WGL-TREATIES).
Tax Treaties
A. 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 to U of M community,
from http://www.law.umn.edu/library/ERDirectory.html
For tax treaties of countries generally, use the United Nations' International Tax Agreements looseleaf
service (UN-DOCS ST/ECA/Ser.C). 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.
B. Indexes
The publications mentioned above (for U.S. treaties) are indexed by
the State Department's annual publication, Treaties in
Force (REF KZ235 .T74x (also on Reserve) and on the Internet at http://www.state.gov/s/l/treaty/treaties/2007/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.
C. Summaries
The INTERFISC Tax Treaty Service (London: Profession Publishing Ltd.,
1984- ). (K4464.I57 1984).
Note also that summaries of U.S. tax treaties are available in CCH's
Standard Federal Tax Reporter and that most of the general tax
looseleafs cover tax consequences of international transactions. Periodicals
are also a good source for summaries of taxation treaties.
Foreign Tax Laws
Tax Laws of the World (Foreign Tax Law Association) contains English-language translations of tax statutes of many of the world's
countries.
For brief descriptions of foreign tax legislation in
English, check the Law Digest volume of Martindale-Hubbell; International Tax Summaries: A Guide
for Planning and Decisions (annual); The INTERFISC Tax Treaty Service;
Tax Management Portfolios: Foreign Income; and periodical articles.
Dictionaries
International Tax Glossary
(Amsterdam, the Netherlands: International Bureau of Fiscal
Documentation, 1996). (REF K4459.3.I58 1996).
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
H. Dale, The International Tax Bibliography: For the
Decade of the 1980's (Arlington, VA: Tax Analysts, 1991). (K4456.I58x 1991).
C. Germain, Germain's Transnational Law Research (chapter
on international taxation) (New
York: Transnational Juris Publishers, 1991- ). (REFERENCE OFFICE K85.g47 1991).
International
Taxation, in International
Business Transactions: The Parker School 1989 Guide 209-18 (Dobbs Ferry, NY:
Transnational Juris Publications, Inc., 1989). (K3943.A12I58x 1989).
I. Kavass, International Business Transactions: A
Guide to Research Sources 71-74 (Nashville, TN: Vanderbilt University,
1983). (K1001.K38 1983). Off Shelf.
Mossner, "Taxation, International," in 8 Encyclopedia of
Public International Law
494-506 (Amsterdam; New York: North-Holland, 1985). (JX1226.E52 1981 v. 8).
G. Richmond, Federal Tax Research: Guide to Materials and
Techniques 46-51 (5th ed., Westbury, NY: Foundation Press, 1997).
(RESERVE and REFERENCE OFFICE KF241.T38R5 1997).
Periodicals
Annual Institute on International Taxation (New York: Practising Law
Institute). (KF6419.A75I157).
Daily Tax Report (Washington, D.C.: Bureau of
National Affairs, Inc.). (TAX SERVICES KF6289.A1D3. Most recent issues on
RESERVE).
European Taxation (Amsterdam, the
Netherlands: International Bureau of Fiscal
Documentation, 1961- ). KJC 7103 .E87x Supplementary Service KJC 7101.3.872x
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).
International Tax & Business
Lawyer (Berkeley, CA: University of California Press, 1983- ). (PER.I596).
Off shelf.
The International Tax Journal
(Greenvale, NY: Panel Publishers, Inc., 1974- ). (PER.I599).
International Tax News (London:
Deloitte Haskins & Sells International, 1985-1989) . (PER
.I5993).
International Tax Planners Alert
(New York: Research Institute of America, 1981- 1989) (PER.I5995).
New York University. Conference of International Tax. Proceedings of
the ...Annual Conference on International Tax and Business
Planning (New York: Matthew Bender, 1974- ) (formerly called International Institute on Tax and
Business Planning) (K4440.A2 N49x).
Symposium on International Business: Problems and
Solutions of Private Investors Abroad, Private Investors Abroad (New
York: Matthew Bender, 1959- ). (PER.S97).
Tax Management International Journal (Washington,
D.C.: Tax Management, Inc.).(PER.T3595).
Tax News Service: A Bi-Weekly Newsletter Reporting
Recent Developments in Taxation
Throughout the World (Amsterdam, the Netherlands: International Bureau of Fiscal
Documentation, 1965- ) Foreign language periodicals - only have up to 1992.
Tax Notes International (Arlington, VA: Tax
Analysts, 1989- ) (accessible through the LexisNexis's Federal Tax
materials and WESTLAW's TNI database). (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.
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