A privately maintained non commercial site established in July 2001 by Stefan Gross, a German tax specialist. The site provides guided links to a wide range of tax related sites, arranged under headings covering news, e-billing, international tax, practice tools for practitioners and legislation. The emphasis is on tax and taxation matters in Germany. Tax Links is a freely accessible service but some listed sources may be restricted. The site can be viewed in German only.
A CanLII database containing all decisions rendered by the Tax Court of Canada since 1998. Selected decisions from 1996 onwards are also provided. The data is supplied by and also available on the Court's official website. Decisions can be searched or browsed by date. CanLII, the Canadian Legal Information Institute, is a key service providing free access to Canadian primary legal materials. The service has been designed by LexUM at the University of Montreal (using software developed by AustLII) on the initiative of the Federation of Law Societies of Canada.
Web pages describing the functions and activities of the Customs and Immigration Department in the Channel Island of Jersey. The department was formed in January 2005 from a merger of the former departments of Customs and Excise, and Immigration and Nationality. It enforces and administers an independent customs territory for the island.
Website of the Tax Chamber of the First-tier Tribunal which hears appeals against decisions relating to tax made by Her Majesty's Revenue and Customs (HMRC). Taxes covered include income tax, corporation tax, national insurance contributions, VAT, custom duties, excise duties and landfill tax. The website explains the role and organisation of the Tribunal and gives guidance on making an appeal including providing the appropriate forms to download. Tribunal decisions can be downloaded from the site in full text back to 2002.
Website of Gray's Inn Tax Chambers, a specialist set whose services include tax advice and tax appeals. The site publishes a newsletter, the GITC Review. A selection of tax cases in which, barristers from Gray's Inn Tax Chambers have appeared is also available.
Website of Tax Planet, a network of legal and accounting professionals focusing on tax, based in Switzerland. The Research section provides links to tax-related web resources. There is a collection of country guides providing profiles and links to business guides, taxation sites and general information. There are also resources focused on the OECD, the European Union, taxation, accounting, financial markets and a collection of glossaries. The site also provides a directory of tax experts.
Online version of "Tax Law Design and Drafting", edited by Victor Thuronyi, on the International Monetary Fund (IMF) website. The book is published by the IMF and provided in two volumes, published in 1996 and 1998. The site gives access to selected chapters from both volumes, in pdf format. Volume 1 looks at tax laws in developed countries and includes chapters covering the legal framework for taxation, drafting tax legislation, regulation of tax professionals, VAT, excises, tax on buildings and land, taxation of wealth and social security taxation.
Legal database of the Australian Taxation Office, providing access to legal and policy information, including tax legislation, cases, public rulings and determinations, practice statements, policy documents and legislative determinations. Can be browsed or searched, and a Help section is available.
