Taxation 2007

Taxation of International Business Transactions
(Course Code: L11.3037.001) - 3 credits, Spring 2007

Professor Chang Hee Lee and Professor Georg W. Kofler
 

Resources for Country and Planning Research
An electronic collection compiled and annotated by
Mirela Roznovschi, Reference Librarian for International and Foreign Law  roznovschi@juris.law.nyu.edu

Catalogs and Indexes (Databases available from law school locations and from computers with law school IP addresses. Learn how to connect to licensed databases from off-campus).

Julius Online Catalog
OCLC Worldcat (FirstSearch)
RLG Union Catalog (Research Libraries Group)
Article Indexes
    Index to Legal Periodicals
• 1981 + (Wilsonweb - contains selected full-text articles in pdf & html formats)
Index to Foreign Legal Periodicals
Journal Titles (Ex: type in the box EC tax review to retrieve Kluwer's online journals on EU taxation; IP access).


General International Tax and Business Related Databases:

BNA Online Services -- BNA International Tax Materials -- BNA Tax Materials (incl. Tax Management) Tax Materials (incl. Tax Management)Tax Management Portfolios, International Tax, Tax, Bankruptcy, Corporate, Securities, etc.

Business Databases at NYU  and NYU Virtual Business Library
Business related databases in full text. IP access.

CCH Tax Research Network and Banking Research (CCH Internet Research Network)
Federal and state legislation, reporters, regulations, IRS publications, and U.S. tax treaties.  Securities, Trade Regulations, Liability, Corporate Governance, Banking, International, Contracts, etc. Access only for NYU students.

IBFD Online Publications (International Taxation)
IP access. Tax Treaties Database , European VAT Database , Africa and the Middle East, Americas, Asia and the Pacific, Europe, journals, Tax News Service, Tax Treaty Case Law.

Economist Intelligence Unit (EIU) Country commerce
An information provider for companies establishing and managing operations across national borders anywhere in the world. The EIU produces objective and timely analysis and forecasts of the political, economic and business environment in more than 180 countries, reports on certain strategic industries. Access for NYU students.

Federation of International Trade Associations (FITA)
Free resource for global trade professionals throughout the world. Traders use this site for their market research and to find contacts for their import or export transactions.

ISI Emerging Markets
Company and industry information, financial market data, and macroeconomic analysis for more than 35 emerging markets in Asia, Latin America and Central and Eastern Europe.  Go to Legal and Tax Flash Report or Legal Publications in English. IP access.

Legal Aspects of Doing Business in Asia and Pacific and Legal Aspects of Doing Business in Europe.  Password Required.

Lexis
Fee-based. Worldwide Tax Daily; International Bureau of Fiscal Documentation - Tax Treaties & News; Tax Analysts Publication Library (Legal - Area of Law by Topic - Taxation - Treatises and Analytical Materials - International - Tax Analysts); Federal Tax Library (FEDTAX). Password access.

National Law Center for Inter-American Free Trade
The Inter-American Database contains national laws of countries from Latin America. IP access.

RIA Checkpoint Tax Service
Federal, states, international libraries. IP access. RIA Checkpoint contains All US Federal materials, State and Local, Estate etc. For International materials, Go to International and choose: RIA Worldwide Tax Law -- online version of Tax Laws of the World and Commercial Laws of the World • Select "International" in the Practice area drop-down menu, RIA Worldwide Tax Law , choose the region and after that the jurisdiction(s) and search for your topic.
U.S. Tax Treaties
RIA Worldwide Tax Law - foreign tax laws of the countries of the world
RIA Worldwide Commercial Laws - commercial laws of the countries of the world
RIA International Portfolios - Tax Advisors Planning System
RIA International Tax Transfer Pricing with Public Domain
RIA International Create a Chart Web

SourceOECD
The online publications portal of the Organization for Economic Co-operation and Development, includes monographs, reports, selected periodicals, and the OECD statistical databases. A Major source for full-text articles on taxation, statistics, and economic trends. Information is available to university's users. Look also under OECD Free Online Publications and Documents. The portal includes 20 studies by themes, containing all monographs and reports; 24 periodicals online; some reference titles online; and the OECD statistical databases online. Major source for full-text articles on taxation, books, statistics, and economic trends.

TaxBase by Tax Analysts
Fee-based. To gain free and unlimited access to TaxBase for 30 days, simply fill out the form. The Library has access to Worldwide Tax Treaties. The library does not have a subscription. See the library's collection policy.

Tax Treaties of the US and countries of the world at the IRS.

Tax and Accounting Sites Directory. International Tax
Contains links to country-specific sites, IRS resources, European Union & VAT, tax treaties, etc.

Westlaw
Federal Taxation (FTX-ALL and FTX-Treaties). Password access.

Worldwide-tax.com
This web site is a very comprehensive site that deals with taxation and financial subjects. It is constructed according to countries and, in all, sites are in the process of being setup for some 70 countries. The site is dedicated to managers and business people at all levels. Most of the material is provided free of charge.

Foreign Jurisdiction

BELGIUM
Ministry of Finance 
Institute of Public Accountants & Institute of Auditors  
Available in French, English, and Dutch.
Staatsblad
The official portal to courts, codes, laws and the Official Journal in Dutch, French, and German.

BRAZIL
Interlegis 
The official portal to  laws, jurisprudence, and legislative news.
Ministry of Finance and Revenue Authority

CANADA
Canada - Taxation & Investment. IBFD publication. IP access.        LexisNexis Quicklaw --Canadian Legal Materials. Fee-based database. NYU Law School students and faculty can get passwords from Quicklaw™.  Go to Sign on to Quicklaw. Type in the box you see  2449gorges and click on login. Fill in the required info and read terms and agreement and you will be able to get your own password.
Westlaw Canadian Legal Materials.  Go to International --North America-- Regional Materials--Canada (LawSource). Fee-based database. 
Lexis Canadian laws and jurisprudence.
Department of Finance and Revenue Canada.

CHINA
China - Taxation and Investment. IBFD publication. IP access.
Ministry of Finance 
In Chinese and English.

COSTA RICA
Legal Net and Law and regulations.
Primary and Secondary Legal Materials at the National Law Center for Inter-American Free Trade --The Inter-American Database.  IP access.

GERMANY
JURIS
Das Juristische Information system fur die Bundesrepublik Deutschland (The official database of Germany).  Fee-based database. For password information, contact  the Reference Librarian.
Steuerrecht im Internet by Reimar Pinkernell
A directory of German tax sites and international tax sites; information on the taxation of electronic commerce and U.S.-German tax materials U.S. tax glossary, U.S.-Germany tax treaties.
Internationales Steuerrecht im Internet 
By Claus Lemaitre.
Ministry of Finance

FRANCE
Legifrance
The governmental portal to French law on the Internet, with a very user-friendly access to the legislation, regulations and case law, directly or through many links to other public websites such as the Parliament, the Court of Appeal or the State Council. Translations of French acts  is one of the features of  Legifrance. At the beginning, thirty codes are offered in English and in Spanish; many other translated codes and statutes will follow.
Ministry of the Economy, Finance and Industry.
MINEFI contains Code General des Impots.

INDIA
INCODIS India Code Information System is the official database of the  Government of India. Contains all statutes enacted by the Parliament. Relevant precedents and amendments are retrieved in an up-to-date form. INDLAW  
Resource for legal, tax and regulatory issues in India. Includes legal news, legal jobs and careers, professional search, advocates, a legal dictionary, journal search, etc. Has a guide to legal resources and many other values added services for subscribers. IP access.
JUDIS  The Judgment Information System is a combination of  fee based and free of charge. JUDIS contains all reportable judgments of the Supreme Court of India and other regional courts from 1950 to the present (online and CD-ROM).  JUDIS contains Acts and Headnotes for the judgments delivered up to 1993 only. From 1994 onwards the judgments do not have Acts and Headnotes.

ISRAEL
Ministry of Finance
Economy and State Revenue Division

JAPAN
Ministry of Finance and Taxes in English and National Tax Administration.