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International Tax Research Guide: Other Tax Treaties

Subscription Databases: Other Tax Treaties

News About Tax Treaties:

Bloomberg Law: International [tax] page

Box "News & Journals" links to Daily Tax Report: International and an International Tax Developments Tracker.

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: News.

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

(Access IBFD Tax Research Platform on campus, in BLS housing, and elsewhere off campus if one has implemented the BLS proxy server instructions for 1 web browser.)

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

These sources both 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: To find non-U.S. tax treaties, access the subscription databases described below.

Texts of Tax Treaties:

Bloomberg Law: International [tax] page

This page of sources includes a tax Treaty Primer and a treaty finder (by country).  It links to collections of both U.S. Tax Treaties and International Tax Treaties (including bilateral treaties to which the U.S. is not a party); a Treaty Comparison Tool, a tool to identify Treaties Modified By BEPS MLI and Effective Dates; and 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.

(Access IBFD Tax Research Platform on campus, in BLS housing, and elsewhere off campus if one has implemented the BLS proxy server instructions for 1 web browser.)

Finding Aids (for treaties) in HeinOnline's United Nations Law Collection (= BLS subscription database accessible off campus through BLS proxy server)

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.

(Access HeinOnline's United Nations Law Collection on campus, in BLS housing, and elsewhere off campus if one has implemented the BLS proxy server instructions for 1 web browser.)

 

Free Sources: Other Tax Treaties

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: 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 Websites