International Tax Research Guide: Articles & Research

Aggregators of Material:

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

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

Tax Policy Center (Urban Institute & Brookings Institution) includes: Research/Commentary + 2025 Tax Cuts Tracker.

• Tip:: On Research/Commentary page, 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. 

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

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 User. 

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.
• Summer 2025P 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.

The home page of BLS subscription database: IBFD Tax Research Platform provides current Tax Dossiers (= background information, news + links to key documents) on many topics, including: Blockchain & Virtual Assets, Environmental and Green Taxes, EU Direct Tax Law Initiatives, MLI & BEPS, Pillar One, UN Tax Framework Convention + VAT in the Digital Age.  These Tax Dossiers can be highly useful research starting points.

• In the SARA catalog record, click: ACCESS ONLINE VERSION - (IBFD). 
• Summer 2025:  

Below are links to selected periodicals.  

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 (near top of screen)
2) Beneath "New Brooklyn Law School User?" click: Register Here.
4) Register with your Brooklyn Law School e-mail address.  Choose a password and enter it.
5) After registration, go to the Tax Notes website, where you now can sign in with your Brooklyn Law School e-mail address + password.  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).  Summer 2025:  

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: Intertax.  Intertax 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 archive (June 11, 1999-June 2, 2023) in Bloomberg Law.

• This archived content is 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) includes International Tax - International Legal Developments Year in Review. 

• The Year in Review is an annual publication of the American Bar Association's International Law Section.  Tip: American Bar Association (ABA) law student membership is free.  A law student can join five free ABA groups, for example: International Law Section.  BLS students who become ABA members and join the International Law Section likely will be able to access International Tax - International Legal Developments Year in Review by the end of July 2025.

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 ill@brooklaw.edu for further information on the ILL process.