Taxation of International Business Transactions
(Course Code: L11.3037.001) - 3 credits, Spring 2008

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

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.

Doing Business Law Library at the World Bank
The largest free online collection of foreign business laws and regulations (banking and credit laws, civil procedure codes, bankruptcy and collaterals laws, commercial and company laws, labor laws, constitutions, etc). 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 EuropePassword Required.

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 WorldSelect "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.
US 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

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.

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

Republic Oesterreich Bundeskanzleramt - Rechtsinformatiossystem - RIS
Republic of Austria - Office of the Federal Chancellor - Legal Information System. Published by the Austrian Government.  Official site with full text of laws and decisions in the vernacular, but no official pagination. It provides federal law, law of the individual states, Parliamentary materials and Constitutional and Administrative Court decisions in the vernacular. RIS offers former versions of laws: fill in the wanted date in the field "Fassung vom."

LexisNexis Argentina
A comprehensive database of laws, cases, articles in Spanish. Fee-based database. A password is required. Please, allow pop-ups in order to search, click iniciar busqueda, and choose LexisNexis Argentina online.

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

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

Lawyee (Chinese caselaw database in vernacular) Get the Password.

LawInfoChina contains primary materials in English and Chinese; while ChinaLawInfo -- only in Chinese.  LawInfoChina publishes Chinese statutes, regulations, cases, government policies, legal news, treatises, and law review articles. It has an electronic legal research service - Laws & Regulations. The library has a subscription to LawInfoChina. For password information, see  the Reference Librarian.
China Law & Practice Via Proquest, 2002-; via Thomson Gale (Bobst) and Open URL, 2001-
The printed publication is known as "Asia Law and Practice". Publishes news, a law digest, business law bulletins, archives, and lists of events. Online from 2002- IP access.
China - Taxation and Investment. IBFD publication. IP access.
Ministry of Finance 
In Chinese and English.

Direccion de Impuestos y Aduanas Nacionales

Direccion General de Impuestos Internos

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.

Corporation Taxes in Iceland
Internal Revenue
Ministry of Finance

India Code Contains all Central Acts of Parliament right from 1836 onwards.
Manupatra IP access. 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.

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

Taxation and Investment in Mexico -- IBFD database. IP access.
Diario Oficial (1994-) in full text at the National Law Center for Inter-American Free Trade --The Inter-American Database.  

Ministry of Finance (eng)

European Tax College
Fiscaal up to Date
International Bureau of Fiscal Documentation
International Fiscal Association
Koninklijk Nederlands Instituut van Registeraccountants
Ministry of Finance

Ministry of Finance
Norwegian Institute of Public Accountants

Superintendencia Nacional de Administracion Tributaria (Sunat)
Country Commercial Guide
The National Law Center for Inter-American Free Trade --The Inter-American Database.  IP access.

Ministry of Finance
Tax Ministry of the Russian Federation
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. Russian and English. Go to Legal Publications -- Tax Flash Report or Garant in English and Kodeks in Russian. IP access.


English interface of tax laws and regulations.

Federation of Accounting Professions, Thailand
Ministry of Finance

Internal Revenue

BNA Online Services
TM Portfolios, International Tax, Tax, Bankruptcy, Corporate, Securities, etc.
CCH Tax Research Network
Federal and state legislation, reporters, regulations, IRS publications, and U.S. tax treaties. Access only for NYU students.
Internal Revenue Service
Lexis and Westlaw Federal Taxation (FTX-ALL) Laws, regulations, jurisprudence.
The Tax Policy Center List of each year's major tax legislation.
RIA Checkpoint Tax Service A password is required. In order to access the Real Estate Taxation journal, go from the main RIA page to Estate Planning Library, then Estate Planning Journals.
Password Required for main service and all components:
Estate Planning Library
Federal Library
International Tax Library
Payroll Library
Pension & Benefits Library
State & Local Tax Library
Tax News
US Code at the U.S. House of Representatives Internet Law Library
Bills and legislative history from THOMAS: Legislative Information on the Internet. See also the Code of Federal Regulations From the U.S. House of Representatives Internet Law Library and Federal Register from Hein Online - (pdf) NYU students only. Connect to GPO Access Online to access the Federal Register, the Code of Federal Regulations, etc.