Worldwide Tax Laws - Finding Tax Law Commentary and Legislation for all Countries
Domestic tax legislation can usually be found in the open access legislation databases of all countries. However, if you want one resource that can be used to research multiple countries in English, we recommend the IBFD tax research platform (UniMelb staff & student access).
IBFD provides tax law information for all countries. Search options include country, jurisdiction, region, international organisation and topic. These areas can be further broken down, for example once you are in countries you can drill down into tax news, tables, country tax guides, treaties and models. Topic options can be drilled down under headings such as corporate taxation, individual taxation, mergers and acquisitions, natural resources, treaties.
NOTE: while all the country databases will describe the relevant law and rules, only the Country Analysis database will name the domestic legislation that applies to individual and corporate tax. Similarly, only the Country Surveys database will name the domestic legislation that applies to business and investment. Also, apart from linking to full-text US legislation, these databases do not link to the full text of domestic legislation. You will have to find this in individual country legislation databases.