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The motivation for this article is to describe a methodology for interrelating and analyzing language and theory-specific corpus data from various languages. As an example phenomeon we use information structure (IS, see [3]) in treebanks from three languages: Spanish, Korean and Japanese. Korean and Japanese are typologically close, while both are typologically different from Spanish. Therefore, the problem of annotating IS is that there are diverging language-specific formal linguistic means for the realization of IS-functions (like “topicalization / contrast”) on various levels like prosody, morphology and word-order. Hence, it is necessary to describe the relations between language-specific formal means and functional views on IS, and how to operationalize these relations for corpus analysis.