Foreign and International Tax Research: The Americas

In addition to the resources listed below, Argentine taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Argentine legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Brazilian taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Brazilian legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Canadian taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Canadian legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.) Finally, research guides focused on Canadian taxation law may be helpful. Pertinent guides include Tax Law (Osgood Hall Law School) and Taxation Law (Western Libraries).

In addition to the resources listed below, Chilean taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Chilean legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Chilean taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Colombian legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Costa Rican taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Costa Rican legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Ecuadorian taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within as general Ecuadorian legal resources (for information on these see the Foreign Law Guide.)

In addition to the resources listed below, Mexican taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as general Mexican legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Peruvian taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Peruvian legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Uruguayan taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Uruguayan legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Venezuelan taxation law and descriptions thereof may be found within

, as well as within general Venezuelan legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the sources on this page that focus on individual countries, the Library offers databases that cover the primary foreign tax law for many jurisdictions. Check these resources for primary tax law of the jurisdictions listed on this page. Some of these multi-jurisdictional resources are listed below. Many more are available here. A map of primary law material on various databases is available here.

• IBFD content includes case law and other primary source material, like national legislation.
• RIA content includes English translations of tax and commercial laws from jurisdictions around the world
• International Tax Law Reports provide readers with judgments and decisions of major tax cases from all over the world." Cases are available in English.

In addition to the sources on this page that focus on individual countries, the Library offers databases that offer explanatory material covering the foreign tax law for many individual jurisdictions. Check these resources for secondary sources covering the jurisdictions listed on this page. Some of these multi-jurisdictional resources are listed below. Many more are available here. 

• IBFD: Country-specific material can be retrieved using the Country pull down bar.
• Bloomberg Law: The "Go to Country" feature will pull available expert analysis (including foreign Income portfolios & Getting the Deal Through, Global Tax Guide), tax news and transfer pricing information for a particular country.
• Lexis Advance: Content includes foreign tax briefs

Find more resources using Julius, NYU Law Library's catalog, or other library catalogs:

Julius:

Suggested subject heading search terms include;

• Taxation -- Law and legislation -- [Country Name]
• Tax administration and procedure -- [Country Name]
• Business enterprises, Foreign -- Taxation -- Law and legislation -- [Country Name]
• Aliens -- Taxation--Law and legislation -- [Country Name]
• Income tax -- [Country Name] -- Foreign income
• Investments, Foreign -- Taxation -- Law and legislation -- [Country Name]
• Taxation -- Law and legislation -- [Country Name]
• Double taxation -- [Country Name]