Tax

FATCA: Citizenship-Based Taxation, Foreign Asset Reporting Requirements and American Citizens Abroad

Online guide to the United States Foreign Account Tax Compliance Act (FATCA), by Andrew Grossman, who is a retired US Foreign Service Officer. The guide was published in 2018 (and updated in 2023) on the Globalex website and made freely available by the Hauser Global Law School Program at the New York University School of Law. FATCA requires foreign financial Institutions to report on foreign assets held by their US account holders.

Stamp duty and other tax on property

A comprehensive guide to stamp duty land tax (SDLT), available on the UK Government website. SDLT is payable on property sales and purchases above a certain value, depending on the property type and use. There is a full guide to SDLT, including how to pay it and when it applies, and forms regarding SDLT are also provided. The site also includes information on annual tax for enveloped dwellings, a different type of property tax applicable to residential dwellings.

IBFD Library Catalogue

IBFD’s online Library Catalogue can be used to search for journal articles on international and comparative taxation, as well as the more usual book titles and journal titles. The IBFD Catalogue indexes articles from tax journals published all over the world. For the latest items, see ‘New in the Catalogue’. Amsterdam-based IBFD (International Bureau of Fiscal Documentation) is a leading authority on cross-border taxation.

International Tax Dialogue

International Tax Dialogue (ITD) is a joint undertaking by the IMF, European Commission, Inter-American Development Bank, OECD, World Bank Group and Inter-American Center of Tax Administrations. It seeks to promote international discussion and cooperation on tax matters. The ITD website provides articles, briefings and other publications on tax policy, tax law and tax procedure, together with hundreds of tax treaties. News and information about events organised by the ITD are also provided. The site is in English, but partial French and Spanish versions are available.

Researching International Tax Law

Online guide to international tax law written by Christopher Dykes who is Head of Public Services at the University of Houston Law Center’s O’Quinn Law Library. The guide was published in 2012 (and updated in 2024) on the Globalex website and made freely available by the Hauser Global Law School at the New York University School of Law. The guide provides an introduction to the subject covering both primary and secondary sources with links to materials made available online.

Ministry of Finance Malaysia

Official website of the Malaysian Ministry of Finance. The site can be viewed in both Bahasa Melayu and English, but not all pages are translated. It contains information and publications about areas of the ministry’s work including taxation, the economy, the budget and housing loans. There are sections detailing legislation on these topics, although the amount of content varies – some are available only in Bahasa Melayu and appear to just list titles of acts and their relevant sections. There are several online services available, such as property valuation.

Tax and Chancery (Upper Tribunal)

The Upper Tribunal (Tax and Chancery Chamber) helps those who are involved in or want to appeal against decisions made by the First-tier tribunal in tax or Charity cases, as well as people who want to refer matters relating to certain decisions made by the Financial Services Authority and the Pensions Regulator. This section of the Gov.uk website includes guidance, links to procedural rules, practice decisions and a database of previous decisions.

Pump Court Tax Chambers

Pump Court Tax Chambers is a set of English barristers’ chambers specialising in tax law. The Resources has summaries of cases in which Pump Court barristers acted, 2005 onwards, with links to the full judgment It also includes articles, news items and podcasts.

Chartered Institute of Taxation

The Chartered Institute of Taxation (CIOT) is the UK’s leading body for taxation professionals. It deals with all aspects of taxation and aims to promote education in taxation. The website includes technical news and guidance, details of events and tax policy information. There is guidance on combatting money laundering and information about tax technology and professional standards.
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