Tax

Office of the Revenue Commissioners

The Office of the Revenue Commissioners is the Irish government body responsible for collecting taxes and duties and implementing import and export controls in Ireland. Its website has information about the services of the Revenue, taxation and duties. Tax legislation, tax treaties, official guidelines, annual reports and other documents are also provided. The site can be viewed in English or Irish; some content is also available in a variety of other languages.

HM Revenue and Customs

HM Revenue and Customs (HMRC) was formed in April 2005 following the merger of the Inland Revenue and HM Customs and Excise Departments. They are responsible for direct taxes such as income tax and indirect taxes like VAT as well as the payment of some benefits including Child Benefit. Users can access different views of the site depending on whether they are individuals and employees, employers or businesses and corporations, and use a number of online services including self assessment for taxation. Departmental reports, statistics and news are also available.

Service France

Service France forms part of the website of Sykes Anderson a law firm specialising in French tax and property law. The site includes details of services the firm offers and freely available information on French tax, property and pensions. Content is provided in the form of articles and case studies with topics covered including the main French taxes, tax planning and and tax-free or tax efficient investments. There is advice on French property and conveyancing, French probate, health care and social security.

Revenue Bar Association

Website of the Revenue Bar Association (RBA) whose membership is drawn from English barristers who practise in the taxation field. The site provides a directory of members which can be browsed online. There are also contact details and links to the websites of tax chambers and chambers with tax specialists. The site provides information on various schemes enabling people to use the services of RBA members including details of fees and participating barristers.

Society of Trust and Estate Practitioners

Website of the Society of Trust and Estate Practitioners (STEP) a professional body for practitioners in the field of in trusts and estates, executorship and related areas. The site has membership information about STEP (including a searchable online directory) and details of conferences, committees and events. There is information on STEP publications including journals, accounts and pamphlets. Articles and guides to trusts and wills can be downloaded from the site. Details are also given on courses offered by STEP for CPD. Parts of the site are restricted to members.

United States Tax Court

Website of the U.S. Tax Court which handles appeals from the Commissioner of the Internal Revenue. The website includes profiles of the judges who sit in the Tax Court and copies of the court rules which can be downloaded in full or by section in PDF format. Court forms can also be downloaded in PDF. Opinions of the court are available on the site and can be searched by date, keyword, judge or opinion type. Opinions are made available in full as PDF documents. Docket records can also be searched for by docket number, individual party name or corporate name keyword.

Tax Court of Canada

The Tax Court of Canada (TCC) was established in 1983 and is the first level of appeal for taxpayers in Canada. The website gives information about the history of the TCC, a list of acts under which the Court has jurisdiction, annual reports and a selection of information sheets detailing the work of the court. There is also practical guidance for people appealing to the TCC and online (HTML) copies of the Court rules. Full text judgements of the Court are available back to 1997 and can be browsed by date, name or subject area or searched using a simple or advanced search option.

Canadian Tax Treaties

This webpage, provided by the Canadian Department of Finance, lists recent changes to treaties and provides a collection of  tax treaties in force, arranged by country. Information is also given about treaties that are not yet in force and treaties that are under negotiation. 

European Anti-Fraud Office

The European Anti-Fraud Office, OLAF, was set up in 1999 to ensure the correct use of EU funds and to combat fraud. It also works to prevent counterfeiting of the Euro. The website has links to anti-fraud agencies in EU member states and worldwide; reports; press release and YouTube videos. The site is available in all the official languages of the EU.

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