International Tax Treatises and Research Materials

• Andersen: Analysis of United State Income Tax Treaties - Available on Westlaw. Provides guidance on how U.S. tax treaties impact international business transactions.
• Bloomberg Law. Tax Practice Center International offers Treaty Primer, Treaty Comparison Tool, access to International Tax Treaties in full-text and more. 
• Foreign Income Portfolios. Available on Bloomberg Law Tax Practice Center International. 
• Foreign Tax and Trade Briefs. Available on Lexis Advance. Supplies updated foreign tax and trade policy for many nations.
• Foreign Tax and Trade Briefs - International Withholding Tax Treaty Guide. Available on Lexis Advance.  Covers withholding tax rates for more than 1,800 treaties worldwide paid on dividends, royalties, bank deposits and more.
• Global Tax Treaties Commentaries. Available on IBFD. Provides analysis of OECD and UN model provisions with examples from actual treaty practice.
• International Business Planning: Law and Taxation. Available on Lexis Advance. Offers guidance on legal and tax planning concerns related to international business transactions. 
• RIA International Tax Treaties and Explanations. Available on Westlaw. Covers agreements between U.S. and other countries relating to tax; includes legislative history background and editorial analysis by publisher. 
• U.S. Tax Treaties Reporter - Available on the VitalLaw platform (formerly known as CCH Cheetah). Supplies coverage of the income and estate tax treaties of the U.S. including coverage of regulations and court decisions. Model treaty texts are included.
• U.S. Tax Treaties in Force - Available on Checkpoint. Contains the full-text of tax treaties to which U.S. is a party.
• Worldwide Tax Treaties - Available on Tax Notes platform.  Provides full-text of treaties, offers a treaty comparison tool and links to citing case law.

BC Law Library offers several tools for researchers to retrieve and compare tax treaties. These tools provide the functionality to compare  tax treaties in side-by-side windows. Researchers can use these tools to compare a tax treaty in force with a model tax treaty as well. 

• Bloomberg Law - Navigate to Bloomberg Law's International Tax page; the treaty Comparison Tool is featured under Practice Tools. BC Law users must have a personal account with Bloomberg Law; for questions, contact the reference librarians. 
• IBFD - Select Treaties & Models from menu. Retrieve the treaties desired by selecting the country parties, treaty type, etc. Click to select the specific treaties in search results. The blue Actions box located at top of search results list has a pull-down menu with a "Compare" option. BC Law users can access IBFD using the Law Library's database list. 
• Tax Notes - Once logged in, select Subscriptions and choose Worldwide Tax Treaties under Research Tools. The resulting Worldwide Tax Treaties page offers the option to compare treaties under the "Tools & Comparisons" box. This platform also offers the option to compare rates across treaties. Note: Taxnotes requires our BC Law community to create personal accounts. See instructions under the Tax Notes listing in BC Law Library's database list.