Tax

    • IBFD – Tax Research Platform

      Jurisdiction: Various

      Description:

      Cross-border taxation portal, which includes the following:

      * Country Surveys

      * Topical Analyses, such as Holding Companies, Investment Funds, Mergers & Acquisitions, Tax Risk Management, & Trusts.

      * Quick Reference Tables

      * Treaties

      * Models

      * EU Law

      * National Legislation

      * Case Law

      * Online Books

      * Journals

      *News & Updates

      Using IBFD

      Access: Access via Discovery

      Link: IBFD – Tax Research Platform

    • INTAX: International Taxation Issues' Database (Informit)

      Jurisdiction: Various

      Description:

      Indexes and abstracts published and unpublished material on taxation aspects of international profit shifting and related taxation topics.

      Source documents are journal articles, conference papers, reports, press clippings and media releases.

      Access: Access via Discovery

      Link: INTAX: International Taxation Issues' Database

      Coverage: 1990-July 2003

    • OECD – The Organisation for Economic Co-operation and Development

      Jurisdiction: Various

      Description:

      Topics include:

      • Consumption tax
      • Dispute resolution
      • Exchange of information (including Exchange of Tax Information Agreements)
      • Global relations in taxation
      • Public finance and fiscal policy
      • Tax administration
      • Tax and crime
      • Tax policy analysis
      • Tax treaties (including the Convention on Mutual Administrative Assistance in Tax Matters)
      • Transfer pricing (including guidelines)

      OECD Tax Database

      The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.

      Model Tax Convention on Income and on Capital 2010

      The full text of the Model Tax Convention on Income and on Capital is available, including the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council and the historical notes.

      Access: Access via Web

      Link: OECD - Tax

    • TAXABS (Informit)

      Jurisdiction: Australian

      Description:

      Bibliographic database that indexes and abstracts journals primarily in the area of taxation law but also including other areas of interest such as child support, accounting, business, finance and superannuation.

      Access: Access via Discovery

      Link: TAXABS

      Coverage: 1992-Sept 2003

    • Taxation LibGuide

      Jurisdiction: Various

      Description:

      Includes the following:

      * Commentary

      * Journals

      * News

      * Legislation

      * International Organisations

      * International Trade

      * Central Revenue Agencies

      * Review Panels

      * Research Think Tanks

      * Professional Bodies

      * Accounting Firms' Resources

      Access: Access via LibGuide website

      Link: Taxation Law LibGuide

    • Tax & Accounting Online (Checkpoint) (Formerly Taxpoint) (Thomson)

      Jurisdiction: Australia

      Description:

      Research service for Australian tax and accounting professionals.

      Updates legislation weekly, and flags future and pending amendments.

      Gives you direct access to:

      • Source materials, e.g. legislation, rulings and cases
      • News
      • Research and commentary
      • Toolkits
      • Archives Tax and Accounting Online also allows you access to ATO's legal database.  Links to the legal database are refreshed every 24 hours.

      Access: Access via Law Library (Research Databases), or Discovery

      Link: Tax and Accounting Online (Checkpoint)