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Researching International Tax

international tax research

Tax Treaties and Model Tax Treaties

20 Federal Tax Coordinator 2d (New York: Research Institute of America, 1977-). (LOOSE-LEAF SERVICES KF6365.R47).

Tax Management Portfolios: Foreign Income. Available on Reserve.

United States Treaties and Other International Agreements (U.S.T.) (US DOCS S9.12).

Treaties and Other International Acts of United States of America (T.I.A.S.) (US-DOCS S9.10).

United Nations Treaty Series (U.N.T.S.) (KZ172 .T74). 

For tax treaties of countries generally, use the United Nations' International Tax Agreements looseleaf service (UN-DOCS ST/ECA/Ser.C through 1998).

In addition, United States tax treaties are available online in WESTLAW's USTREATIES, FTX-TREATIES and ILM databases.  See also the Westlaw database RIA International Tax Treaties and Explanations (RIA-TREATIES), and on LexisNexis, under International Law, the Tax Analysts Worldwide Tax Treaties Combined Files. ILM and IBFD also contain a few treaties where the U.S. is not a party.

The publications mentioned above (for U.S. treaties) are indexed by the State Department's annual publication, Treaties in Force (indexes bilateral and multilateral treaties to which the United States is a party), the United States Treaty Index 1776-1990 Consolidation (also publishes treaties in microfiche, REF KZ235.U55x 1991), and the Current Treaty Index (supplement to the United States Treaty Index) (REF KZ235.C87). 

Model Tax Treaties

 

1963 and 1977 OECD Model Income Tax Treaties and Commentaries (2nd ed. 1990) K4475.4.A14 1990.

 

Double Taxation Treaties Between Industrialised and Developing Countries: OECD and UN Models, A Comparison (1992) K4474.6 1990.

 

Model Double Taxation Convention on Estates and Inheritances and on Gifts (1983) K4475.4.M62 1983.

 

Model Tax Convention on Income and on Capital (2d ed., 1997) (Report of the Committee on Fiscal Affairs). K4475.4 .O729x 1996.

 

United Nations Model Double Taxation Convention between Developed and Developing Countries (2001). Wilson Govt. Pub. UN DOCS ST/ESA/PAD/Ser.E/21.

 

Philip Baker, Double Taxation Conventions and International Tax Law: A Manual on the OECD Model Taxation Convention on Income and Capitol of 1992 (2nd ed., 1994) K4475.4 .B34 1994.

 

Klaus Vogel, Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD, UN and US Model Conventions (3d ed., 1997) KK7114.V6413 1997.

 


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