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 Justice website includes forms and guidance, available in PDF, links to procedural rules and a link to the Tribunals Judiciary website, where Tax and Chancery (Upper Tribunal) decisions are available to search from April 2003 onwards.

Pump Court Tax Chambers

This is the website of Pump Court Tax Chambers, a UK set of barristers’ chambers specialising in tax law. The ‘Resources’ section lists full-text judgments from 2005 onwards, available in PDF. This section includes articles written by Pump Court’s barristers from 2010 onwards, which again are in PDF format. There is also a small publications section.

Taxation and Customs Union

The website of the European Commission’s Taxation and Customs Union Directorate-General provides information on the Commission’s work on taxation and the customs union, with the ‘What’s new?’ section detailing recent developments. Links are provided to taxation and customs legislation adopted since 2003 as well as proposals tabled by the Commission, all of which are downloadable in PDF format. Catalogues of case law on direct and indirect taxation are also available in PDF, although some of these are only available in French.

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 ‘Policy and Technical’ section of the website contains technical articles that have been published in the CIOT’s monthly journal Tax Adviser from January 2000 onwards. Many of these can be downloaded in PDF format. This section also lists EU tax cases and legislation and various statements and reports made by the Confédération Fiscale Européene (CFE).

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