Resources on Law

Legal Resources by Subject - Taxation

Countries Materials : [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]

Australia

• Australian Taxation Office (ATO)
  • Tax Topics Explained Menu - Include the explanations of Capital Gain Tax (CGT), Fringe Benefits Tax (FBT), Goods and Services Tax (GST).

Legislation

• Australian Treaties Library
• 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

• State Administration of Taxation of China (國家稅務總局) (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)

Legislation

• List of Double Taxation Avoidance Agreements
• Tax Related Ordinances (in Big5 and English code)
  • Departmental Interpretation and Practice Notes (Inland Revenue Department) (in Big5 and English code)

Court Judgment

• Inland Revenue Board of Revenue Decisions

New Zealand

• Inland Revenue Department
  • Policy Advice Division

Legislation

• Double Tax Agreements (List of Treaties only. Full-text can be accessed from Government's Statutory Regulation website)

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
• 財政部財稅資料中心
• 稅務網站

Legislation

• Tax Treaties
• 財政部賦稅法令條文全文檢索

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 (Most of the Agreements are available from OPSI's Statutory Instruments website)
• Inland Revenue Legislation

Court Judgment

• Judgments (BAILII)

United States

• Department of Treasury - Taxes
• Internal Revenue Service

Legislation

• U.S. Tax Code
• Tax Treaty Documents and Income Tax Treaties

Court Judgments

• Opinion Search (Tax Court)

Worldwide Tax Treaties

• Latin America : Tax Treaties

Tax Guides

• Canada : Canadian Tax Guide for Non-Residents
• Singapore : E-Tax Guides
• Taiwan : Guide for Foreign Taxpayers
• United Kingdom :Tax Guide - A Review of United Kingdom Taxation

Publications

Journals and Newsletter

• 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)

Working Papers and Discussion Papers, etc.

• 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)
• Tax Center - Glossary (Yahoo!)
• Tax Glossary (Yahoo! UK & Ireland)

International Organizations

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