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International Tax Research Guide: Articles & Research

Legal Periodical Indexes (including Current Index to Legal Periodicals Alerts)

HeinOnline: Current Index to Legal Periodicals (CILP) Alerts

CILP indexes material in 650+ [primarily U.S.] legal publications by subject headings.  CILP subject headings include Taxation - Transnational and Tax Policy.

BLS students, faculty and administrators: To receive CILP email alerts about recently published articles on specific topics, click: Create New SmartCILP UserTo access CILP from off-campus locations: implement the BLS proxy server instructions for 1 web browser.  

HeinOnline: Index to Foreign Legal Periodicals (IFLP)

Hein describes IFLP as "[a] subject index to selected international and comparative law periodicals and collections of essays."  IFLP's focus is worldwide.  IFLP's scope of coverage is 1960-.  Subjects include Taxation (to find tax policy articles), Taxation - Avoidance and Evasion and Taxation - International.

BLS students, faculty and administrators might need to place interlibrary loan requests for articles indexed in IFLP.  Access BLS Library's catalog (SARA) > tab: ILL to place interlibrary loan requests for articles.  Contact askthelibrary@brooklaw.edu for an explanation of this process.

Westlaw: Legal Resource Index (LRI)

LRI indexes legal articles published in the U.S. + some articles published in Australia, Canada, the U.K. and New Zealand from 1980-.  This database does not index the most recent two months of articles.

Aggregators of Articles & Research

Aggregators of Material from Multiple Types of Sources:

International Monetary Fund (IMF) provides: Research (including World Economic Outlook); Data; Publications; and material about IMF and COVID-19.

NBER Working Paper Series includes topics: National Fiscal Issues and Taxation.

tax.network (free registration required)

Created to be a global "collaborative community," this site provides "original tax articles, additional tax research, and significant data compiled from multiple sources."  Professor Bradley T. Borden (Brooklyn Law School) is one of the main authors.

Tax Policy Center (Urban Institute & Brookings Institution) includes tab: Research & Commentary

Tip: Under Research & Commentary, filter articles by topic: International Taxation.

Access BLS Library's SARA catalog > click tab: OneSearch (BLS Library's discovery platform to find material in many BLS subscription databases)

Tips: OneSearch indexes articles in BLS subcription databases, including Business Source Premier and ProQuest.  To use OneSearch from off-campus locations: implement the BLS proxy server instructions for 1 web browser.

Aggregators of Legal Material:

Digital Commons Network: Tax Law Commons

Tips: Use search box (top right) to search this Commons.  Alternative: Beneath All Articles in Tax Law, click: Faceted Search.  This provides the option to search by Discipline: Taxation - Transnational or by Keyword(s), such as: International tax; OECD; Tax avoidance; Tax policy; Tax reform; OECD; and VAT.

SSRN

Tip: SSRN includes legal working papers, as well as pre-prints of legal articles and book chapters.  SSRN's scope is worldwide.

Westlaw Edge UK: Journals Search

Tips for BLS researchers: If you retrieve a cite to a journal article and wish to know whether Westlaw Edge UK provides the journal: check this list of journals and look for "Full Text" in the journal's description.  BLS researchers might need to place interlibrary loan requests for desired articles through tab ILL (= interlibrary loan) in SARA catalog

Westlaw: > Secondary Sources > Filter by Topic; Tax and Publication Type: Law Reviews & Journals > click: Apply 

Lexis: > Tax Law > All Tax Law Reviews and Journals

 

Selected Periodicals

Below are links to selected periodicals.  To access Bulletin for International Taxation + other periodicals in Business Source Premier, HeinOnline and VitalLaw from off-campus locations: implement the BLS proxy server instructions for 1 web browser. 

Weekly Magazine w/ a Daily Digital Edition:

Tax Notes International (published weekly, with a daily digital edition, by Tax Analysts)

This weekly magazine includes commentary and special reports on international tax matters written by tax experts.  Each issue includes a "Country Digest" of new developments.  Tax Analysts states it has correspondents in 180+ nations.  Some issues include book reviews.

BLS Library has limited print holdings of Tax Notes International: v.1 (1989) - v.79 (2015).  Call Number: P T1715 (Law Rev.)  BLS students, faculty and administrators need to create individual accounts to access digital versions of Tax Notes International.  The searchable, digital version of a Tax Notes International issue includes an option to: Dowload the PDF.      

BLS Library's digital Tax Notes subscription includes Tax Notes Today International and Tax Notes Today Global news and analysis.  The digital Tax Notes subscription also includes BEPS Expert, FATCA Expert, and Procedurally Taxing ("[c]overing developments in tax procedure and administration, with a focus on articles of interest to practitioners and academics").  Below are instructions to create individual accounts.

1) Access https://www.taxnotes.com > click SIGN IN (top left)
2) In username field, enter your Brooklyn Law School e-mail address > click: Next

3) Beneath "New Brooklyn Law School User?" click: Register Here

4) On the profile page, enter your name and Brooklyn Law School e-mail address.  C
hoose a password and enter it.
5) After completing the profile, click: SAVE CHANGES
.
6) Go to the Tax Notes website, where you now can sign in with your your Brooklyn Law School e-mail address and the password you chose.  Under Subscriptions > News, there are links to federal, state and international news and analysis from Tax Notes.

Monthly or Bi-monthly Periodicals:

Bulletin for International Taxation (published monthly by International Bureau of Fiscal Documentation (IBFD))

In the SARA catalog record, click: ACCESS ONLINE VERSION - (IBFD).  Remote access requires implementation of the BLS proxy instructions for 1 web browser. 

EC Tax Review (published 6 times/year by Kluwer Law International)

The publisher states that this periodical is "exclusively dedicated to European Community (EC) tax developments and the harmonization of taxation in the EU."

Available in VitalLaw (unpaginated, footnotes included) from 2000 - present; available in HeinOnline (PDF) with a 3-year embargo on current content.

Intertax (published monthly by Kluwer Law International)

The publisher states that this peer-reviewed periodical includes "articles on international taxation, European taxation, and both direct and indirect taxation in countries around the world with transnational repercussions."  The tax articles discuss multinational developments and regional trends.  This periodical includes discussion of tax policy issues, Case Law Trends/Case Law Notes and literature reviews.

Researchers can identify pre-prints of Intertax articles + recently published articles here

Recent Intertax articles (unpaginated, footnotes included) are available in BLS Library's VitalLaw: Tax - International subscription > under Journals, Circulars & News click: SEE ALL > click: IntertaxIntertax is available (PDF) in HeinOnline with a 3-year embargo on current content. 

BLS students, faculty and administrators can request current articles through tab ILL (= interlibrary loan) in SARA catalog.

International Tax and Public Finance (published 6 times/year by Springer)

Peer-reviewed journal available in ProQuest from 1999 - present with a 1-year embargo on current content.  A list of open access articles in this journal is available here.  BLS students, faculty and administrators can request current articles through tab ILL (= interlibrary loan) in SARA catalog.

International Tax Journal (published 6 times/year by CCH, now a Wolters Kluwer company)

Available in Business Source Premier from 1999 - present; available in HeinOnline with a 2-year embargo on current content.

Tax Management International Journal (published monthly by Bloomberg Industry Group (formerly Bloomberg BNA), an affiliate of Bloomberg L.P.)

Available in Bloomberg Law.  BLS faculty, students and administrators can register here to create individual Bloomberg Law accounts.

Annual Review:

The Year in Review (published by American Bar Association, Section of International Law and Practice in cooperation with SMU School of Law)  

The Year in Review previously was an issue of International Lawyer.  Example of a prior published article: Christie Galinski, Matias Milet et. al., International Tax, 55 ABA/SIL YIR 199 (2021)  Scope: "selected international legal developments relating to tax law in 2020." 

Now, The Year in Review is its own annual publication of the American Bar Association's International Law SectionTip: American Bar Association (ABA) law student membership is free.  A law student can join five free ABA groups, for example: International Law SectionBLS students who become ABA members and join the International Law Section should be able to access The Year in Review.

Note: In BLS Library's Federal Tax Research Guide, sources in box: Selected Tax Periodicals also publish articles on international/foreign tax issues.  CILP, LRI, Aggregators and websites/online repositories of specific periodicals enable researchers to identify these articles.

Tip: BLS Patrons Can Use ILL To Request Articles from Additional IBFD Journals

IBFD also publishes Asia-Pacific Tax Bulletin, European Taxation, Finance & Capital Markets, International Tax Studies, International Transfer Pricing Journal, International VAT Monitor and World Tax Journal

Tip: Researchers can access this IBFD page to identify recent articles in these sources.  Then, BLS students, faculty and administrators can access BLS Library's catalog (SARA) > tab: ILL to place interlibrary loan requests for articles in these sources.  Contact askthelibrary@brooklaw.edu for an explanation of this process.