Ruth Bird 2009

Taxation Law – online resources

Topics

UK Tax law resources: Resources via Taxation Law@Oxford University HMRC sources Lexis & Westlaw resources UK Accounting standards

International and foreign tax resources: IBFD, Kluwer Tax Notes, Tax Analysts OECD model tax IFRS

Tax Law Site

http://denning.law.ox.ac.uk/tax/taxation_resources.php

Law Library site

http://www.ouls.ox.ac.uk/law/guides/subject_guides/

HMRC site

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Concessions and Manuals are both in the library

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Full text UK tax legislation, including all relevant tax

treaties

Lexis Sources – Simon’s, Tax

Journal, Taxation, GAAP

Locating a source ….

Tick selected item, then click Continue

…. and searching the source once located

Select Materials, or Commentary for other tax related resources on Lexis

Westlaw sources –Current Awareness

Search or else browse list. Alerts can be set up

Journals on Westlaw

UK Accounting Standards

http://www.frc.org.uk/asb/publications/documents.cfm

International and foreign sources – aggregated sites

Hieros Gamos - http://www.hg.org/tax.html Findlaw

http://www.findlaw.com/01topics/35tax/index.html

Taxsites.com http://www.taxsites.com/Tax.html

Jurist http://jurist.law.pitt.edu/sg_tax.htm Intute http://www.intute.ac.uk/

IBFD - International Bureau of Fiscal Documentation

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2

Search or browse a journal…

eg, European Taxation Journal

Kluwer law international journals

EU Tax Review – 1999 - to now;

also Intertax

Tax Analysts -

Tax Notes today

OECD model taxation treaty

http://tinyurl.com/yzxbwn3

OECD – select from Oxlip+. Then select Source OECD

Model tax convention is listed; click link, then click GO

OECD Centre for tax policy and administration

http://www.oecd.org/findDocument/0,3354,en_2649_33747_1_119672_1_1_1,00.html

Full text of Model Convention

http://www.oecd.org/dataoecd/50/49/35363840.pdf

International Financial Reporting Standards (IFRS)

http://www.iasb.org/Home.htm

Enter the email address and password only if you need full standards… and log out when

you finish!

Many unaccompanied IFRSs are free….