International Tax Law

There is no international forum for hearing disputes between countries on international tax matters. Cases on international tax law issues are heard in domestic courts or regional courts (such as the European Court of Justice) and are usually disputes between a taxpayer and the government or tax enforcement body.

To find cases, you will either need to search for cases applying and interpreting tax treaties and other international agreements in individual domestic or regional case law databases or the following specialist databases:

• Provides judgments and decisions of major domestic tax cases from all over the world, as well as decisions from the European Court of Justice
• Topics covered include interpretation and application of double taxation conventions based on OECD model provisions; transfer pricing, particularly cases on the application of pricing methodologies and application of controlled foreign corporation rules; cross-border enforcement of tax debts and gathering of information; application of general anti-avoidance approaches; taxation and human rights instruments
• Issued six times a year, each issue covering about seven of the most significant cases. Headnotes and commentary are provided.
• Note: This publication is more selective in its coverage than the IBFD Tax Treaty Caselaw database discussed below.