International Tax Research Guide: Other Tax Treaties

News About Tax Treaties:

Bloomberg Tax: Research: International page includes:

• Daily Tax Report International (tip: Click: "View and Filter All Stories" to filter results by date, topic, country, company)
• Executive Orders Watch 
• BTAX OnPoint: EU Tax Law Developments
• Highlights: U.S. International Tax Proposals — House-Senate Bills Comparison, with Sec. 899 Analysis
• Highlights: International Provisions in House Bill — with Enhanced Sec. 899 Analysis
• International Tax Developments Tracker (tip: filter results by date, region of the world, country, type of tax, topic)
• Roadmap: International Response to the New United States Tariffs 

International Bureau of Fiscal Documentation, subscription IBFD Tax Research Platform > in BLS Library's SARA catalog record, click: ACCESS ONLINE VERSION (IBFD) > in IBFD Tax Research Platform, click tab: Search > beneath search box, click tab: News.

• Collection: News is searchable.  Filters (on left) include: Country/Jurisdiction; Related Country/Jurisdiction; Region; International Organization, News Date and selected Topics. 

Tax Analysts, Tax Notes Today: International + Tax Notes Today: Global

• Both sources include "Treaty News."  BLS LIbrary does not subscribe to Tax Analysts' Worldwide Tax Treaties database, so some links from news stories to treaty texts will not work.  Tip for BLS researchers: To find non-U.S. tax treaties, access the subscription databases described below.

Texts of Tax Treaties:

Bloomberg Tax: Research: International page:

• Includes a 2021 tax Treaty Primer + treaty finder (by country). 
• Provides Model Treaties.
• Links to: U.S. Tax Treaties and International Tax Treaties (including bilateral treaties to which the U.S. is not a party) + Treaty Comparison Tool + tool to identify Treaties Modified By BEPS MLI and Effective Dates + OECD Two-Pillar Global Tax Agreement Watch. 

International Bureau of Fiscal Documentation, subscription IBFD Tax Research Platform > in BLS Library's SARA catalog record, click: ACCESS ONLINE VERSION (IBFD) > in the IBFD Tax Research Platform, click tab: Search > beneath search box, click tab: Treaties & Models

• Collection: Treaties & Models is searchable.  Filters (on left) include: Country/Jurisdiction; Related Country/Jurisdiction; Treaty Subject; Treaty Status; Bilateral/Multilateral; Document Type; Language; Region; and International Organization.  
  • Status information precedes the text of a treaty. 
  • There might be a link to a PDF version of a treaty.  Following the text of a treaty, researchers might have the option to view/compare two language versions of a treaty and the option to compare a treaty to selected models.  There also might be links to related news about a treaty.

Finding Aids (for treaties) in HeinOnline's United Nations Law Collection

• Provides templates to enter a United Nations Treaty Series (U.N.T.S.) citation or a League of Nations Treaty Series (L.N.T.S.) citation. Also offers template: International Agreements by Popular Name.

Model Tax Conventions:

OECD, Model Tax Convention on Income and on Capital 2017 (Full Version) + prior versions 

• Commentary: Convention above includes Commentaries on the Articles of the Model Convention + Non-OECD Economies’ Positions on the OECD Model Tax Convention.

United Nations, topic: International Tax Cooperation

• Links to a page of resources (event announcements, reports and videos) provided by the UN's Committee of Experts on International Tax Cooperation.  
• See also page: Intergovernmental Negotiations for UN Framework Convention on International Tax Cooperation.

United Nations, this page provides United Nations Model Double Taxation Convention between Developed and Developing Countries 2021 + 2017 version. 

• Commentary: Part Two of the 2021 edition of this Convention includes Commentary on chapters I - VII of the Convention.
• There also are videos from ‘Adapting to Changing Times: From Remote to Automated Digital Services and Beyond.’  These videos are from UN DESA's 04/26/2022 global public launch of the 2021 edition of this Convention.

Additional Texts of Tax Treaties:

United Nations, Treaty Section, United Nations Treaty Series (U.N.T.S.) Online

U.N. Dag Hammarskjöld Library's website notes that both bilateral and multilateral treaties in force appear in U.N.T.S.

Tip: Try accessing a country's national tax website to find treaty texts.

Tax Authorities:

European Commission, Taxation and Customs Union, National Tax Administrations