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Legal Research Basics

International tax law research

There are a number of excellent, comprehensive research guides to international taxation law covering:

  • treaties, conventions and commentaries
  • organisations and country specific tax administrations
  • primary and secondary sources.

Two recommended guides are:

New York University Law Library: Foreign and International Tax Research: International Taxation

University of Melbourne: Public International Law: International Tax Law

Some resources described in these guides are only available to those affiliated with the institution, however they also list many freely available materials.

International taxation journals (select list)
British Tax Review
EC Tax Review
European Taxation
International Tax Bulletin
Intertax: European Tax Review
Journal of Taxation
National Tax Journal
New Zealand Journal of Taxation Law and Policy
Tax Adviser
Tax Law Review
Tax Lawyer

Journal databases  
These international databases are useful for comparative taxation research as well as research on a specific topic:

ABI/INFORM Collection 
Contains full-text journals, dissertations, working papers and country and industry focused reports.

Accounting, Tax & Banking Collection 
Global scholarly journals in accounting, tax, banking and business

Business Source Complete  
Full-text and peer reviewed journals covering accounting, banking and finance.

EconLIT  
Covers a wide range of economics related literature.

Factiva  
Contains national, international and regional newspapers, news wires, podcasts and company reports.

Hein Online  
The world's largest image-based legal research database.

LegalTrac  
Contains law reviews, legal newspapers and specialist publications.

Lexis Advance US  
US federal and state law sources, international law and laws of some non-US jurisdictions.  Select
     then select   

Thomson Reuters Westlaw  
Full-text cases, legislation and journal articles from a range of jurisdictions, but mostly US and Canada. Select

 then select 

Westlaw UK  
Contains cases, legislation, journals articles, commentary and EU legal materials.


Australia

For links to resources on Australian tax law, go to the Taxation resource guide.


Canada

Canadian cases and legislation can be found on CanLII.

The principal Act is the Income Tax Act, RSC 1985, (5th Supp) c1.

Hein Online contains the Canada Supreme Court Reports and the Revised Statutes of Canada.

Websites

Canada Revenue Agency

Canadian Tax Foundation

Department of Finance Canada 
Oversees the development of tax law and other measures, including legislation governing banks and other federal financial institutions.

Department of Justice: Income Tax Act 
Includes regulations made under the Act and amendments not in force.


United Kingdom

An excellent guide to UK taxation is Oxford LibGuides: Tax law from Oxford University Library.

The official site for UK legislation is legislation.gov.uk.

ICLR Online contains the Law Reports including Appeal Cases (AC), Chancery (Ch), Queen's Bench (QB) and King's Bench (KB), and the Weekly Law Reports (WLR).

Cases and legislation can also be found on BAILII.


United States of America

An excellent guide to US taxation is Federal Tax Research: Outline & Guide Information from the New York University Law Library.

Cases and legislation are available from the Legal Information Institute (LII).

Lexis Advance US and Thomson Reuters Westlaw have extensive coverage of US cases, legislation and commentary.


New Zealand

New Zealand Legislation is the official NZ legislation site.

Cases and legislation can also be found on NZLII.

The New Zealand Law Reports are available from Lexis Advance Pacific

CPA Australia: New Zealand contains tax checklists, sample taxation letters and information on practising and auditing in New Zealand.