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What is International Tax Law?
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.
International Taxation by
Call Number: FSU LAW LIBRARY Reserves 2nd Floor -- KF6419.I83 2010
International Taxation discusses international aspects of tax systems originating in national environments. It focuses on U.S. taxation as applied to economic activity with an international element. Divided into four sections: basic elements of international taxation, inbound U.S. taxation, outbound U.S. taxation, and income tax treaties.
International Taxation in a Nutshell by
Call Number: FSU LAW LIBRARY Reserves 2nd Floor -- KF6419.Z9D64 2016
A basic introduction to U.S. taxation of U.S. taxpayers with foreign income and foreign taxpayers with U.S. income. Addresses the fundamentals of U.S. international taxation and offers insight into tax planning considerations.
Guide to International Legal Research
Comprehensive guide to the primary and secondary sources in international legal research. Available on Lexis. International Tax Research information is found in Ch. 19.
International Tax Glossary, 7th ed. (2015) by
International Tax Law (2011) by
Call Number: Law Research Center: K103.T3D95 2011
International Tax as International Law (2007) by
Call Number: LAW: K4528.A945 2007
Examines the coherent international tax regime embodied in the tax treaty network and in domestic laws. Explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.
U. S. International Taxation (Service) by Joel D. Kuntz & Robert J. Peroni. Westlaw; Thomson Reuters Checkpoint.
Print and electric resources can be found in the Online Catalog for these topics: