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International Tax Treatises and Research Materials

This guide introduces researchers to Boston College Law Library's resources for international tax research.

International Tax Research - Multiple Jurisdictions: Electronic Resources

[Descriptions supplied by publishers]

  • Bloomberg Law BEPS Tracker. Available on Bloomberg Law. Provides access to current information on countries' responses to OECD's Base Erosion and Profit Shifting Plan. 
  • Cahiers de droit fiscal international. Available on IBFD platform in e-book format.  Published by IFA (International Fiscal Association), these "cahiers" cover domestic and international topics to be covered at the IFA Congress that year. A cumulative list of  volumes and topics is available on the IFA website. Note: IFA Cahiers are cataloged individually by topic and are searchable in the Boston College Libraries catalog as well.
  • Cole: Practical Guide to U.S. Transfer Pricing. Available on Lexis+  Offers guidance to multinationals in working with U.S. transfer pricing rules and procedures. 
  • FATCA and CRS Compliance. Available on Lexis+ Provides detailed coverage of developments on compliance with collection of taxpayers' financial information.
  • Global Tax Guide. Available on Bloomberg Law.  Covers practical tax guidance for filing deadlines, tax rates and developments in over 100 jurisdictions. 
  • Hammer, Lowell, Burge & Levey: International Transfer Pricing: OECD Guidelines. Available on Westlaw.  Covers the structure and analysis of international transactions between multinational entities for compliance with OECD guidelines.
  • IBFD. Electronic research platform  from International Bureau of Fiscal Documentation. Covers international tax research  and country-specific tax materials. Contents include tax treaties, journals, e-books, and a case law database. Provides tools to research and create charts with country comparisons of tax features and systems. 
  • IFA - See "Cahiers de droit fiscal international" above. 
  • Langer on Practical International Tax Planning. 5th ed. Available on PLI Plus. Provides a guide for tax planning, the use of foreign tax havens and offshore financial centers.
  • Tax Havens of the World. Available on Lexis+.  Examines tax havens in multiple jurisdictions and rates locations based on vital features.
  • Transfer Pricing Report. Available on Bloomberg Law. Provides in-depth analysis of transfer pricing scenarios in many jurisdictions.
  • Transfer Pricing Strategies. Available on Westlaw. Offers background on methodology used to price transactions in goods, services or intangibles. 


Creating Tax Feature Comparison Charts Across Jurisdictions

Bloomberg Law allows researchers to access and compare Country Guides in its International Tax practice page. Selecting specific tables from different Country Guides, for example, results in the text retrieval; clicking a blue "Compare" button within the guide offers researchers the option to create a comparison chart. Access Bloomberg Law from the BC Law Library's list of databases. Note: Bloomberg Law requires a personal account.

IBFD provides a tool for researchers to create comparison charts for different countries' tax features. For example, selecting Tables from the main menu provides a list of charts such as Country Key Features for all countries tracked by IBFD.  Selecting multiple countries' Key Features charts from this list and then clicking the "Actions" link offers the option to "Compare Selected" thus generating a table showing data points across countries.  Also, IBFD allows comparison of transfer pricing country tables. Access IBFD from the BC Law Library's list of databases.

Additional Sources