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 Country Key Features, Country Surveys and Country Analyses. The database also includes a comprehensive collection of primary source information (tax treaties, models, EU law and case law).

Tools include:

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
the Digital Taxation Monitor Map, a visualisation tool identifying the digital taxation measures countries have implemented or are working on

See Tables and Country Tax Guides links within 'Search'. 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.

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

Recommended database:

IBFD - Tax Research Platform
IBFD is the world’s foremost authority on cross-border taxation. The Tax Research Platform provides access to information on major topics in international taxation; Country Key Features, Country Surveys and Country Analyses; a comprehensive collection of primary source information (tax treaties, models, EU law and case law); opinion-making journals covering main topics in international taxation and developments in major economies in the world; comparison tools; and IBFD's Tax News Service.

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.