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 Taxation
• Australian Taxation Office (ATO)
  • Tax Topics A-Z - Include the explanations of Capital Gain Tax (CGT), Fringe Benefits Tax (FBT), Goods and Services Tax (GST).
• Board of Taxation
• WebLaw - Taxation Law

Legislation

• Australian Treaties Library (AustLII)
• Legislation and Regulations (ATO)
• Amending Legislation (ATO)

Court Judgment

• Tax Related Case Law (ATO)

Canada

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

Legislation

• Tax Treaties

Court Judgment

• Judgments (Tax Court of Canada)

China

• 國家稅務總局 State Administration of Taxation, PRC (in GB code)

Legislation

• 稅收法規 (國家稅務總局) (in GB code)
• 稅收協定 (in GB code)

European Union

• Europa - Activities of the European Union - Taxation
• Europa - European Commission - Taxation and Customs Union

Legislation

• Legislation in Force (EUROPA)

Court Judgment

• Recent Case Law (EUROPA)

Hong Kong

• Board of Review (Inland Revenue Ordinance) (in GB, Big5 and English code)
• Inland Revenue Department (in GB, Big5 and English code)
  • Departmental Interpretation and Practice Notes (Inland Revenue Department) (in Big5 and English code)

Legislation

• List of Double Taxation Avoidance Agreements
• Tax Related Ordinances (in Big5 and English code)

Court Judgment

• Inland Revenue Board of Revenue Decisions

Ireland

• Irish Tax and Customs

Legislation

• Acts
• Statutory Instruments
• Tax Treaties

New Zealand

• Inland Revenue Department
  • Policy Advice Division

Legislation

• Double Tax Agreements (Inland Revenue Department)

Court Judgment

• Taxation Review Authority of New Zealand (NZLII)

Singapore

• Inland Revenue Authority of Singapore

Legislation

• Tax Acts
• Tax Treaties

Taiwan

• 財政部賦稅署 Taxation Agency, Ministry of Finance, ROC (in Big5 and English code)
• 財政部財稅資料中心 Financial Data Center, Ministry of Finance, ROC (in Big5 and English code)
• 稅務網站

Legislation

• Double Taxation Agreements
• 賦稅法規

United Kingdom

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

Legislation

• Double Taxation Agreements (Copies of double taxation conventions published from 1997 onwards can be found on the UK Legislation website)
• Inland Revenue Legislation

Court Judgment

• 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
• Tax Treaty Documents (Department of Treasury)
• Taxation - State Statutes (LII)

Court Judgments

• Opinion Search (Tax Court)

Worldwide Tax Treaties

• Latin America : Tax Treaties
• United Nations Treaty Collection

Tax Guides

• Singapore : E-Tax Guides
• Taiwan : Guide for Foreign Taxpayers
• United Kingdom : Tax Guides
• United States : Federal Tax Guide: Embrace the Ease of Federal Tax Preparation (CompleteTax)

Publications

I. Full Text Periodicals Subscribed by the Library

(More can be found by searching the Library Catalogue)

• 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. Full Text Periodicals Available Free on the Web

• Akron Tax Journal (full-text)
• Canadian Tax Journal (partial full-text)
• Houston Business and Tax Law Journal (full-text)
• National Tax Journal (full-text)
• Property Tax Review - a newsletter published by Department of Revenue's Property Tax Division (State of Washington). (full-text)
• Revenue Law Journal (full-text)

III. Other Publications Available Free on the Web

• Publications (IMF)
• Publications (New Zealand Inland Revenue Department: Policy Advice Division)
• Research on Taxes (Heritage Foundation)
• Research Reports (United Kingdom HM Revenue & Customs)
• Working Papers (Office of Tax Policy Research, Michigan Ross School of Business)

Dictionaries

• Glossary of Tax Terms (OECD)
• Understanding Taxes - Glossary (United States Inland Revenue Service)

International Organizations

• The American Institute of Certified Public Accountants (AICPA) - Tax Center
• International Monetary Fund (IMF)
• Organisation for Economic Co-operation and Development (OECD) : Tax
• The World Bank Group : Tax Policy and Administration

Useful Links

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