Oxford LibGuides: Treaties & treaty law: Tax

Tax Treaties & Model Conventions

IBFD - Tax Research Platform
Remote access requires Oxford SSO
Alternative name: International Bureau of Fiscal Documentation

Portal to materials in cross-border taxation. Includes International VAT Monitor.
Lexis+ UK
Requires Oxford SSO. Includes Tax Treaties among Sources. "This source contains the texts of all the current double tax agreements between the UK, and other countries and the text of the OECD Model Tax Convention.

The material is arranged in seven main sections: type of relief; relief for companies; relief for individuals; agreements and regulations for income tax, corporation tax and capital gains tax; admissible foreign taxes; exchange rates; agreements for inheritance tax."
Alternative names:Lexis ; LexisLibrary ; Lexis Library ; Lexis International

Lexis+ includes extensive primary and secondary legal materials from the UK, EU, USA and many other jurisdictions. It is the only online source for the full text of the All England Law Reports and Halsbury’s Laws. International content can be accessed by following the “International” link on the home page. UK legal news and newspapers are also included
OECD iLibrary
Requires Oxford SSO for remote access. Titles include Model Tax Convention on Income & on Capital 2010
Alternative names: SourceOECD ; Source OECD

OECD iLibrary is the online library of the Organisation for Economic Cooperation and Development (OECD) featuring its books, papers and statistics. It is the gateway to OECD’s analysis and data with online access provided for all publications and statistics released since 1998.
The iLibrary covers 17 key themes including development, economics, governance, trade and social issues, migration and health. As of March 2013 content includes 5 billion data points across 42 databases; 44,630 tables and graphs; 8,330 ebook titles; 30,280 chapters; and 1,920 key tables.
Please note that we do not have access to IEA statistics through OECD iLibrary.

Sources of full text on the free web

UK Tax treaties collection
Official website: section of Gov.UK website bringing together current tax treaties. Browse by foreign country. Link to earlier treaties.
US Income Tax Treaties
Part of the IRS official website
OECD Model Tax Convention on Income and on Capital
Available from OECD official website
Multilateral Convention (MLC) on Mutual Administrative Assistance in Tax Matters
Section of official OECD website
more...less...
"The Convention on Mutual Administrative Assistance in Tax Matters ("the Convention") was developed jointly by the OECD and the Council of Europe in 1988 and amended by Protocol in 2010. The Convention is the most comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance, a top priority for all countries."
OECD: Tax treaties section
Official website
U.N. Model Double Taxation Convention between Developed and Developing Countries (1980)
Pdf available as free download from UN Digital Library

Commentary & monitoring

Subject searches to try in SOLO:
Double taxation
Double taxation -- Treaties
Tax evasion
Taxation -- Law and legislation

Klaus Vogel on Double Taxation Conventions by Vogel; Alexander Rust
Call Number: Holders of an Oxford SSO can read this online via title link
ISBN: 9041122982
Publication Date: 5th edn 2022
Schwarz on Tax Treaties by Jonathan Schwarz
Call Number: Holders of an Oxford SSO can read this online via title link
ISBN: 9789403526300
Publication Date: 6th edn 2021
Print copy is at KM336.15.SCH 2021
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties by Michael Lang (Editor); Pasquale Pistone (Editor); Josef Schuch (Editor); Claus Staringer (Editor)
Call Number: Holders of an Oxford SSO can read this online via title link
ISBN: 1107019729
Publication Date: 2012
Print copy available at Internat 590 L271e

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