taxation

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. 

LawNet

Website of LawNet, a legal research website produced by the Singapore Academy of Law. The site provides a range of legal information, by subscription, including case law of Singapore and Malaysia, Singaporean legislation, parliamentary reports, treaties and commentary.

Taxpunk

Taxpunk, formerly Tax Links, is an independent tax tech site established in July 2001 by German tax advisor Stefan Gross. The site provides a directory of online tax tools; a podcast about tax careers and corporate culture in the field of tax; and video interviews. The site is partly in German, partly in English.

Tax Court of Canada Decisions

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.

First-tier Tribunal (Tax)

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.

Gray's Inn Tax Chambers

Gray's Inn Tax Chambers are a specialist set whose services include tax advice and tax appeals. Their website has information about their barristers and clerks, together with news, summaries of tax cases in which GITC barristers have acted and an archive of their newsletter, the GITC Review, which ran from 2002 to 2022.

Tax Planet

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. 

Tax Law Design and Drafting: volumes 1 and 2

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.

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