Comparative Tax Law

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.

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

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.