taxation

Taxation of Real Estate Transactions: A Comparative Study of Selected Mediterranean Jurisdictions

Online guide to the legal and tax framework for foreigners acquiring real estate in Portugal, Croatia, Bosnia and Herzegovina, Lebanon and Montenegro, written by Marin Ljubić who is a Candidate of Postgraduate Doctoral Study at the University of Zagreb, Croatia. The guide was published in 2022 on the Globalex website and made freely available by the Hauser Global Law School Program at the New York University School of Law. For each jurisdiction the author looks at whether foreigners can purchase real estate, which taxes are applied and gives links to relevant legislation.

Tax Resources

Collection of guides to taxation compiled and made freely available by the Wallstreetmojo website, an educational resource aimed at accounting and finance students. The guides give introductions to different types of tax eg. VAT, Capital Gains Tax and Death Tax as well as practical aspects such as electronic filing and taxable income formula. Most guides refer to US law but aspects of UK, Australian, Indian and Singapore law are also covered. 

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.

UN Women's Family Law Database

This database maps laws from around the world relating to women’s status in the family and society. Launched in July 2018, it is under development by the Global Women's Leadership Project (GWLP) at the University of Pennsylvania Law School, in association with UN Women. In its first phase the database covers the laws of African, European and Latin American jurisdictions as well as Israel, India and Pakistan; work is continuing on Middle Eastern jurisdictions.

Welsh Revenue Authority

Website of the Welsh Revenue Authority (WRA) the government body set up in 2018 to administer and collect the new Welsh devolved taxes- the Land Transaction Tax (LTT) and the Landfill Disposals Tax (LDT). From April 2018 the LTT replaces the UK Stamp Duty Land Tax in Wales and is payable when someone buys or leases a building or land over a certain price. The site has a LTT calculator to calculate the amount of tax to pay for Welsh transactions completed on or after 1 April 2018. LTT returns can also be filed on the site and landfill operators and other organisations can register for LDT.

Judicial System of England and Wales

Online guide to the Judicial System of England and Wales produced by the International Team of the Judicial Office. The guide is aimed at foreign visitors with an interest in the judiciary and legal system.
There are sections explaining the court system, the justice system, the role of judges in England and Wales. There is also information on organisations such as the Ministry of Justice and the Crown Prosecution Service. The guide can be downloaded in full in PDF.

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.

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.

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.

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