International Tax Law Research: Introduction

What is International Tax Law? International Tax Law governs how the income that an individual or business entity generates outside its home jurisdiction is taxed by the home jurisdiction or by the foreign jurisdiction in which the income is generated pursuant to domestic law or tax treaty.

• The introductory treatises below provide good overviews of the subject. If you are unfamiliar with your topic, these treatises will provide an overview, give context, and cite to relevant primary and secondary materials.
• The research guides will help you identify important primary and secondary authority. Most will suggest useful research strategies and tips.
• The in-depth treatises are best to use once you understand the general context in which your issue fits.