Legal Resources by Subject - Taxation

Materials by Country :		Australia | Canada | China | European Union | Hong Kong | New Zealand | Singapore | Taiwan | United Kingdom | United States
References :		Worldwide Tax Treaties | Tax Guides | Publications | Dictionaries
Other Resources :		International Organizations | Useful Links

[Legal Resources by Subject Index]

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Australia

• Australian School of Business - Taxation and Business Law
• Australian Taxation Office (ATO)
• Board of Taxation

Legislation

• Australian Treaties Library (AustLII)
• Legislation and Supporting Material (ATO)

Judgments

• Cases (ATO)

Canada

• Canada Revenue Agency
• Department of Finance - Taxes & Tariffs
• Tax Court of Canada

Legislation

• Status of Tax Treaty Negotiations (Department of Finance)

Judgments

• Judgments (Tax Court of Canada)

China

• 國家稅務總局 State Administration of Taxation, PRC

Legislation

• 稅收法規庫 (國家稅務總局)
• 稅收協定

European Union

• Europa - Taxation
• Europa - European Commission - Taxation and Customs Union

Judgments

• Recent Case Law (EUROPA)

Hong Kong

• Board of Review (Inland Revenue Ordinance)
• Inland Revenue Department
  • Departmental Interpretation and Practice Notes (Inland Revenue Department)

Legislation

• List of Double Taxation Avoidance Agreements
• Tax Related Ordinances
• Subject Index to Ordinances (Hong Kong e-Legislation)

Judgments

• Court Judgments
• Inland Revenue Board of Revenue Decisions

Ireland

• Irish Tax and Customs

Legislation

• Legislation
• Tax Agreements

New Zealand

• Inland Revenue Department
  • Tax Policy

Legislation

• Double Tax Agreements (Inland Revenue Department)

Judgments

• Taxation Review Authority of New Zealand (NZLII)

Singapore

• Inland Revenue Authority of Singapore

Legislation

• Tax Acts
• Tax Agreements

Taiwan

• 財政部賦稅署 Taxation Agency, Ministry of Finance, ROC
• 財政部財政資訊中心 Fiscal Information Agency, Ministry of Finance, ROC
• 稅務網站

Legislation

• 租稅協定
• 賦稅 (內地稅) 法規

United Kingdom

• HM Revenue & Customs - a new department responsible for the business of the former Inland Revenue and HM Customs and Excise

Legislation

• Tax Treaties

Judgments

• Judgments (BAILII)

United States

• Department of Treasury - Tax Policy
• Internal Revenue Service
• United States Tax Court

Legislation

• Income Tax Treaties (Inland Revenue Service)
• U.S. Tax Code
• International Tax (Department of Treasury)
• Taxation - State Statutes (LII)

Judgments

• Opinion Search (Tax Court)

Worldwide Tax Treaties

• United Nations Treaty Collection

Tax Guides

• Singapore : E-Tax Guides (Inland Revenue Authority of Singapore)
• Taiwan : Guide to ROC Taxes 2015 (Ministry of Finance, R.O.C.)

Publications

I. Full Text Periodicals Subscribed by the Library

(More can be found by searching the CityU LibraryFind)

• Akron Tax Journal
• American Journal of Tax Policy
• ATA Journal of Legal Tax Research
• Florida Tax Review
• Houston Business and Tax Law Journal
• International Tax Review
• Journal of International Taxation
• Journal of Taxation of Global Transactions
• New Zealand Journal of Taxation Law and Policy
• Pittsburgh Tax Review
• Practical Tax Lawyer
• Revenue Law Journal
• Revue de droit des Affaires Internationales = International Business Law Journal
• Tax Law Review
• Tax Lawyer
• Taxation of Exempts
• Virginia Tax Review

II. Publications Available Free on the Web

• Akron Tax Journal
• Canadian Tax Journal
• Houston Business and Tax Law Journal
• National Tax Journal
• Property Tax Review - a newsletter published by Department of Revenue's Property Tax Division (State of Washington)
• Publications (IMF)
• Publications (New Zealand Inland Revenue Department: Policy Advice Division)
• Research on Taxes (Heritage Foundation)
• Research Reports (United Kingdom HM Revenue & Customs)
• Revenue Law Journal
• Working Papers (Office of Tax Policy Research, Michigan Ross School of Business)

Dictionaries

• Glossary of Tax Terms (OECD)
• Income Tax Glossary (Inland Revenue Authority of Singapore)

International Organizations

• The American Institute of Certified Public Accountants (AICPA) - Tax
• International Monetary Fund (IMF)
• Organisation for Economic Co-operation and Development (OECD)
  • Tax

Useful Links

• Tax (Deloitte Touche Tohmatsu)
• Tax and Accounting Sites Directory : International Tax
• WorldLII - Taxation, Revenue and Customs