Guide last updated Katherine Read, February 2023
This guide was created by Katherine Read, Principal Library Assistant at the IALS Library.
Email katherine.read@sas.ac.uk
We'd love to hear your comments about this Research Guide.
Email ials@sas.ac.uk
This guide aims to give a brief introduction to the Library's holdings on Tax Law . Please consult the Library Catalogue for complete information on current titles and locations. If you require further assistance please contact us.
Monday-Friday 9:30-17:00
Tel (0)20 7862 5790
Email ials@sas.ac.uk
This Subject Guide only lists a selection of Library resources on Tax Law. To find additional resources you will need to search the Library Catalogue, which covers the complete holdings of the Library. It is possible to search for books, journals and series of law reports by author, title or keyword. Please note it is not possible to search for individual chapters, journal articles or legislation (e.g. individual Acts or SIs).
IALS Library is mainly open access and readers are able to browse the shelves in the main collection. There are two main exceptions to this:
Please request these at the Library Enquiry Desk.
For more information on understanding the catalogue record and further guidance on the location of materials please refer to our guide Classmarks and the Location of Resources in the Library.
The Library classifies textbooks either by jurisdiction (GO13, GA2 etc.) or according to subject area, examples of which include Comparative Law (SB), Public International Law (SG) and Private International Law/ Conflict of Laws (SH). All classmark sections have a FOL section for oversize volumes, which is located on the same floor of the Library.
When you are searching the Library Catalogue for books, please note that only the current edition is held on the open shelves or in the Short Loan collection. IALS has a rich collection of previous editions held in the closed basement and these will display a Depository number on the catalogue. Please request previous editions from the Library Enquiry Desk.
UK tax material is shelved at GA2.C.8
Comparative tax law material is shelved at SB25
International Law tax books are shelved at SG78
EU Tax materials are shelved at GO1.A1.C.8
The following list represents a selection of textbooks on Tax Law. Please check the catalogue records for further information and location. Titles marked as e-books may also be available in print. Access from home requires your IALS library barcode and your family name. E books with 'open access' status on the catalogue are available to all users of this guide.
Baistrochhi, E. A global analysis of tax treaty disputes 2017 CUP (e-book)
Brookes, D. Revenue law: Principles and practice. 37th ed. 2019
Clarke, G. Clarke’s offshore tax planning 25th ed. 2018
Douma, S. and others Terra/Wattel - European tax law. Vol. 1 : General topics and direct taxation. Kluwer Law International 2023
Elliffe, C. Taxing the digital economy: theory, policy and practice 2021 CUP (e-book)
Harris, P. International commercial tax 2nd ed. 2020 CUP (e-book)
Harris, P. Corporate tax law: structure, policy and practice 2013
Jogarajan, S. Double taxation and the League of Nations 2018 CUP (e-book)
Kessler, J Taxation of non-residents and foreign domiciliaries 2022-2023 21st ed. 2022
Lang, M. and Reimer, E. The history of double taxation conventions in the pre-BEPS era IBFD 2021 (e-book)
Lang, M. and others Tax treaty entitlement 2019
Lang, M. and others The OECD multilateral instrument for tax treaties: analysis and effects 2018
Oats, L. & Miller, A. Principles of international taxation 7th ed. 2019
Panayi, C. European Union corporate tax law 2nd ed. 2021 CUP (e-book)
Panayi, C. Double taxation, tax treaties, treaty shopping and the European Community. 2007
Peter, H. & Lideikyte-Huber, G. The Routledge handbook of taxation and philanthropy Routledge 2021 (e-book open access)
Schwarz, J. Schwarz on tax treaties. 6th ed. 2021
Shome, P Taxation history, theory, law and administration 2021 Springer (e-book)
Southern, D. Taxation of loan relationships and derivative contracts. 10th ed. 2017
Raad, K. Van Materials on international and EU tax law Vol. A 18th ed. 2020
Loutzenhiser, G. Tiley's Revenue law 10th ed. 2022
Snape, J. and De Cogan, G. Landmark cases in revenue law 2019 Bloomsbury (e-book)
Vogel, K. Klaus Vogel on double taxation conventions 5th ed. 2022 Kluwer (e-book)
IALS Library holds a wide selection of current serial titles on Tax Law from many different jurisdictions. These are located on all floors of the Library. Some titles are only in printed volumes while others or available in both formats. For more detailed help, please refer to the guide on Finding journal articles. The following titles focus particularly on Tax Law but there may be relevant articles in less specialised journals.
Berkeley journal of international law
Butterworths orange tax handbook,
Butterworths yellow tax handbook
If you are interested in legislation or cases concerning Tax Law issues in specific countries you will need to consult the legislation or law reports for that jurisdiction.
Consult the Library Catalogue to find the general classmark for the country you require. Consult consolidations of legislation, digests or indexes to trace particular acts or cases.
Academic users may also use databases like Lexis/Westlaw to find UK, US, EU or international decisions. For further information please refer to Law Databases or ask at the Library Enquiry Desk.
You may also find it useful to refer to our guides on finding Legislation and Cases or check to see if we have a Jurisdiction Research Guide for the country you are interested in.
Eagle-i is an internet portal maintained and updated by IALS library staff. It allows you to search for quality web resources on Tax Law https://resources.ials.sas.ac.uk/eagle-i/search
A valuable free source is BAILII, the British and Irish Legal information Institute which is based and maintained at IALS. It provides free access to full text UK judgments and legislation on a wide range of subjects including Tax Law and also links to other free World Law databases. Jurisdictions covered in these resources include Commonwealth countries eg. AustLII (Australia) and CanLII (Canada), France, Germany, Italy, the USA and South Africa.
The following represent a sample of the available quality individual web resources on Tax Law:
European Commission. Taxation and Customs Union
http://ec.europa.eu/taxation_customs/index_en.htm
Christopher Sykes. Globalex Research Guide on international Tax Law. Updated April 2019
http://www.nyulawglobal.org/globalex/International_Tax_Law_Research1.html
HM Revenue and Customs. Business section