Skip to Main Content

Comparative Tax Law

A guide to researching tax laws in every country, and comparing tax laws across jurisdictions

Worldwide tax laws: Finding tax law commentary and legislation for all countries

Recommended database:

 

IBFD provides tax law information for all countries and is the easiest way to research tax legislation in multiple countries in English. 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.


Library Instagram

Library Blogs

Library Contacts