The United States has entered into bilateral tax treaties with many countries in order to mitigate double taxation and prevent fraud and tax evasion.
Copies of the treaties are available electronically from the IRS's website or via CCH Intelliconnect. They are also available in print in CCH's Tax Treaties. Note that CCH Intelliconnect and CCH's Tax Treaties are updated more frequently than the IRS's website.
For the legislative history of a bilateral tax treaty or to trace pending treaty consideration in the Senate, please consult Congress.gov.
BNA Tax Management Portfolios have volumes summarizing the tax and business laws of specific countries. These volumes generally have information regarding: