taxation

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. 

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.

Tax Links

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.

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

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.

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.

Subscribe to taxation