K-3 Researching International Tax Law
International Tax Law has developed into an important area of the legal field due to the increased emphasis on international trade. It is essentially made up of model tax conventions and bilateral tax treaties between various nations. These tax treaties usually seek to accomplish two things: 1) prevent “double taxation,” where taxpayers are taxed by both their home country and the foreign country in which they currently reside, and 2) prevent abuse, such as hiding assets offshore for the avoidance of paying taxes. Law librarians, especially those employed at law firms, who specialize in international law or tax law, will need to be knowledgeable in researching this growing area of law. Attendees will learn about the different model conventions and treaties, as well as the sources (both print and online) that contain them.


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