taxation

US International Grantmaking

United States international Grantmaking (USIG) is a not-for-profit joint project of the Council on Foundations and the International Center for Not-For-Profit Law. The purpose of its website is to give guidance and information, but not legal advice, to potential grantmakers. The site provides a survey of relevant laws for a wide selection of jurisdictions. For each country, the survey focuses on nonprofit organisations, tax laws, legal forms and other relevant legislation, combined with specific local legal issues eg. political activities or legislation against discrimination.

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).

Doing business: law library

Gateway to business laws and regulations from all over the world, compiled by the World Bank’s Doing Business project. Gives links to official sources as far as possible, and many of the texts are in English translation. Can be browsed by country or region. The areas of law covered are: banking, bankruptcy, civil codes, civil procedure, commercial and company law, constitutional law, employment law, land and building law, privacy, securities, tax and trade.

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.

MannBenham

The website of this Isle of Man law firm provides a collection of legal and business guides relating to the jurisdiction. The areas of law covered include taxation, trusts, companies and conveyancing.

Voisin

Voisin is a Jersey legal firm. The site provides free access to a series of briefings on Jersey legal topics given on the Expertise pages. Areas covered include banking and finance, property, employment and capital markets.

Service d'Information et de Contrôle sur les Circuits Financiers - SICCFIN

Official site for the SICCFIN (Service d'Information et de Contrôle sur les Circuits Financiers) in Monaco concerned with Financial Services and regulation. The site outlines relevant Monegasque legislation with a chronology and links to the panel of laws involved in countering money laundering, terrorist funding and corruption. There are notes on measures enabling the freezing of funds and other economic sanctions and details of SICCFIN work on developing ways to cooperate on an international level. The site is presented in English and French language versions.

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