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Tax Research

Tax Treaties

The United States has tax treaties with a number of foreign countries; these treaties generally provide that residents of foreign countries are taxed at a reduced rate, or are exempt from U.S. taxes on certain item of income they receive from U.S. sources. For more information on treaty research, see the Ross-Blakley Law Library research guide on International Treaties.

Internal Revenue Service (IRS) website
The IRS website provides a Tax Information for International Businesses website that has links to Tax Treaties and Competent Authority Arrangements.

U.S. Tax Treaties Reporter (Wolters Kluwer, available on campus or remotely with ASURITE)
The U.S. Treaties Reporter includes income and estate tax treaties, official analyses, regulations, CCH explanations, and annotations to administrative rulings and court decisions.   It can be accessed on the Wolters Kluwer Vital Law-Tax platform under the International Tax and Federal Tax tabs. 

HeinOnline - Treaties and Agreement Library (available on campus or remotely with ASURITE)
The HeinOnline Treaties and Agreements Library database enables searching of official treaty publications (including Senate Treaty Documents and Statutes at Large), unofficial treaty publications, and treaty guides and indexes.

Westlaw - Treaties in Force (Westlaw password required)
‚ÄčTreaties related to taxation can be searched in Westlaw's United States Treaties in Force database, which contains the full text of the most recent edition of United States Treaties in Force published by the U.S. Department of State and the most recent list of Treaty Actions published on the Department of State's Web site.

Lexis - International Treaties (Lexis password required)
Treaties related to taxation can also be searched on Lexis' International treaties database.