International Tax Research Guide: Overview

Casebook & Recommended Study Aid: 

• In Brooklyn Law School's spring 2025 International Tax Skills Workshop, the textbook was: Taxation of International Transactions: Materials, Text and Problems (c2021) + a recommended study aid was: International Taxation (c2022).  One copy of this textbook + study aid are available for 2-hour loan in BLS Library's first-floor Reserve collection. 

U.S. IRS Resource Pages:

• International taxpayers > International individuals
• International taxpayers > International business
• International taxpayers > Foreign Account Tax Compliance Act (FATCA)

Legal Treatises:

• Westlaw provides: International Tax Treatises: Warren, Gorham & Lamont (WG&L), including Kuntz & Peroni: U.S. International Taxation.  Links in U.S. International Taxation: Table of Contents + Chapter A1: Introduction: In General.  
• VitalLaw provides treatise: Joseph Isenbergh & Bret Wells, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. 

Bloomberg Law's "Portfolios" (= expert analysis + links to many sources):

• Bloomberg Tax: Research: International page links to many U.S. International Portfolios, Country Portfolios & Transfer Pricing Portfolios.  BLS students: None of the portfolios spot-checked had dates.  So, you will need to review the current version of every treaty section, U.S. Internal Revenue Code section, etc. cited in a portfolio + update each case cited in a portfolio as part of your research process.  BLS librarians have repeatedly asked Bloomberg Law to provide dates for these portfolios.  

Tax Treaties:

• U.S. IRS resource page: International taxpayers > International individuals includes: Tax Treaties. 
• U.S. IRS resource page: International taxpayers > International business includes: United States income tax treaties: A-Z.
• Bloomberg Tax: Research: International page provides a tax Treaty Primer (c2021) + Treaty Finder (by country). 
• Bloomberg Tax Research: International page > box: Treaties links to U.S. Tax Treaties + International Tax Treaties (including bilateral tax treaties to which the U.S. is not a party) + Model Treaties + Social Security Agreements.
• IBFD Tax Research Platform includes tab: Treaties & Models. 
• Westlaw provides: Andersen: Analysis of United States Income Tax Treaties

Tax Cases:

• IBFD Tax Research Platform includes tab: Tax Cases.  BLS researchers: This is your best source to try to find foreign tax cases. 
• IBFD Tax Research Platform recently added a new collection summarizing tax-related aspects of key investor-state arbitration cases.  IBFD's announcement: New Collection: IIA Case Summaries links to case summaries/case texts.
• Links to databases to find/update U.S. tax cases are in BLS Library's Federal Tax Research Guide > tab: Subscription Databases.  Sources available to BLS researchers include: Westlaw: Tax Cases + U.S. tax cases/federal tax citator in CheckPoint Edge + Standard Federal Tax Reporter (2025) & Federal Excise Tax Reporter in VitalLaw.      

New Developments:

• Use this guide's News & Global Tax Policy sources to track recent developments.  BLS students should follow the registration instructions on this guide's News page to obtain access to Tax Analysts' Tax Notes Today International/Tax Notes International + Tax Notes Today Global (= international news and analysis "from a U.S. perspective").  In the Tax Notes subscription site, links to these tax news sources appear under: Subscriptions > News & Analysis.
  • Recent news includes: Fatima Hussein & Josh Boak, Lawmakers Remove ‘Revenge’ Tax Provision from Trump’s Big Bill After Treasury Department Request (June 26, 2025) + U.S. Department of the Treasury, G7 Statement on Global Minimum Tax (June 28, 2025) + Department of Finance Canada, G7 Statement on Global Minimum Taxes (June 28, 2025) + Department of Finance Canada, Canada Rescinds Digital Services Tax to Advance Broader Trade Negotiations with the United States (June 29, 2025) + article in subscription VitalLaw > Global Daily Tax News: US Multinationals Exempt from Pillar Two Top-Up Taxes: G7 (July 1, 2025) + article in subscription Tax Notes International: Nana Ama Sarfo, Tax Goals and the U.N. Finance Conference (July 3, 2025).

Research Guides Consulted by BLS Librarians to Enhance BLS Library's Collection & to Develop This Guide:

• Christopher C. Dykes, Researching International Tax Law (published July/Aug. 2024) (digital & free)
• Christopher C. Dykes, International Tax Law (2nd ed. 2024) (print)
• Kim Brooks, Comparative Tax Law Guide (Sept. 6, 2023)

This LibGuide was last substantively updated:

On: July 3, 2025

At:  2:46 PM

By: Jean Davis