Library Guides: Comparative Tax Law: Comparative tax tools

Comparative tax tools

This page will help you find and use research tools to compare all tax laws in all countries. For specific information on comparing tax treaties / international tax agreements, see the Treaties & Agreements tab in the International Tax Law Research Guide.

Comparative tax tools for comparing tax laws in every country

The IBFD tax research platform provides comparative tax law information via:

the Country Tax Guide tool, which provides side-by-side comparison of corresponding sections of two different countries
the Country Tables Comparison tool for various topics and multiple country comparisons

View the help section of the IBFD platform for information on how to use these comparison tools.

Comparative tax tools for OECD countries

The OECD Tax Database provides comparative information on a range of tax statistics - personal income tax rates, social security contributions applying to labour income, corporate tax rates and statistics, effective tax rates, tax rates on consumption and environmental issues - that are levied in the 34 OECD member countries.

It includes comparative graphs, tables and information on:

tax responses to COVID-19
global revenue statistics
taxes on labour income
corporate and capital income taxes
taxes on consumption
tax and the environment
fiscal decentralisation database
country summaries by publication

Practical tax law country comparison tools

The following practical comparative tools/guides are aimed at those doing business in foreign jurisdictions. Approximately 40 countries are included. The databases provide brief but useful information about the (mostly corporate) tax laws of the jurisdictions covered.

International Comparative Legal Guides Corporate Tax Laws and Regulations (open access). This tool can be used to look at the legal situation in one country or to compare two or more jurisdictions on specific tax topics.
- To look at one jurisdiction scroll down to the Jurisdiction Chapters for all jurisdictions. Then select the jurisdiction.
- Click on the Compare & Research button to use the Comparison tool. Then select two or more jurisdictions, and then select the specific questions you want to compare.
Lexology. This tool can be used to look at the legal situation in countries or US states.
The open-access version of Thomson Reuters Tax on Transactions Global Guide includes country-specific overviews and Q&As on tax law and practice. Topics include competition: merger control; employment and employee benefits; finance: lending and taking security; insolvency and directors duties; and public mergers and acquisitions.