Research Guides: Tax Law: International Taxation

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International Taxation

Advanced Introduction to International Tax Law by Reuven S. Avi-Yonah; Irwin I. Cohn
Call Number: ebook

Publication Date: 2024

This book explains tax treaties, how taxation is applied to income flowing across national borders, and how the limits imposed on such taxes have evolved over time.
International Taxation in Canada: Principles and Practices, 5th edition by Jinyan Li & Paul Lamarre
Call Number: KE5695 .L5 2024 Law (Reserve)

Publication Date: 2024

This unique tool provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws.
International Tax Law in Canada: Taxation of Cross-Border Income in the Canadian Context by David Duff
Call Number: KE5764 .D84 2024 Law

Publication Date: 2024

This book considers domestic rules, treaty provisions, judicial decisions and administrative guidance that governs the taxation of non-residents on income from Canadian sources and the taxation of Canadian residents on income from foreign sources.
International Tax Primer by Brian J. Arnold
Call Number: K4542 .A83 2023 LAW

Publication Date: 2023

The Primer provides an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries.
Introduction to International Tax in Canada, 12th edition by Jean-Pierre Vidal et al.
Call Number: KE5787 I61 2024 Law (Reserve)

Publication Date: 2024

This text discusses the fundamental notions of international taxation, the matter of foreign affiliates, with new chapters on reallocation of taxing rights and global minimum tax and collection of foreign tax debts.

Key Databases

IBFD Tax Research Platform

This subscription includes access to Global Tax Explorer, Global Tax Commentary: Model Articles and Issues, and Global Tax Commentary: Country Policy and Practice, as well as journals including the World Tax Journal, Bulletin for International Taxation, and International Tax Studies.
Tax Notes International

This database includes international tax news, analysis, and research tools. It provides weekly in-depth analysis and commentary from tax experts from around the world as well as an archive going back to 1989. You can also subscribe to a daily email with key international tax developments. The first time you access this database, you will be prompted to create a free account with your Queen’s email.

You must create an account using your Queen's University email address in order to access Tax Notes International. To create an account, click Login on the homepage and follow the prompts.