Taxation of International Business Transactions
(Course Code: L11.3037.001) - 3 credits, Spring 2009

Alexander Rust
Acting Assistant Professor of Tax Law
Faculty Profile

 

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
Legaltrac  (LegalTrac™ provides indexing for approximately 875 titles including major law reviews, legal newspapers, bar association journals and international legal journals)
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
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.

International Law Reports
In Justis.  IP access. Click on All Cases and choose International Law Reports. International Law Reports is the only publication in the world wholly devoted to the regular and systematic reporting in English of decisions of international courts and arbitrators as well as judgments of national courts.

Kluwer International Arbitration
Click on Julius link; go to International Business; click Kluwer Law International; click KluwerArbitration.com subscribers.

Legal Aspects of Doing Business in Asia and Pacific and Legal Aspects of Doing Business in EuropePassword 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 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.
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.

Tax Analysts Publications
Tax Notes Today; State Tax Today; Exempt Organization Tax Review; Worldwide Tax Daily; Worldwide Tax. Access is via :
1. Julius Title Search
2. Julius Database Search
3. Julius Journal Title Search

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 Jurisdictions

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
VLex  -- primary and secondary legal materials.
Interlegis
The official portal to laws, jurisprudence, and legislative news.
Ministry of Finance and Revenue Authority

CANADA
Canada - Taxation & Investment. IBFD publication. IP access.
Westlaw Canadian Legal Materials.  Go to International --North America-- Regional Materials--Canada (LawSource). Fee-based database. 
Lexis Canadian laws and jurisprudence. Fee-based.
Department of Finance and Revenue Canada.

CHINA
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.

COLOMBIA
VLex  -- primary and secondary legal materials.
Direccion de Impuestos y Aduanas Nacionales

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.
VLex  -- primary and secondary legal materials.

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

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

GHANA
DataCenta/Law in Ghana
Contains Statutes, Law Reports, legal journals, and updates to Acts of the 4th Republic, Business and Financial Laws of Ghana, Judgments of the Superior Courts, and Legislative Instruments. IP access.

INDIA
Manupatra
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.
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.
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.

KAZAKHSTAN
Legislationonline -- laws in English

LUXEMBOURG
Administration des Contributions Directes

MEXICO
Taxation and Investment in Mexico -- IBFD database. IP access.
VLex  -- primary and secondary legal materials.
Diario Oficial (1994-) in full text at the National Law Center for Inter-American Free Trade --The Inter-American Database.  IP access.
Apéndice de jurisprudencia, 1917-2001 (Pleno -- v. [2] Penal -- v. [3] Administrativo -- v. [4] Civil -- v. [5] Laboral). LC Coll - B2V KGF70.2 .A74 2001 See JURIS 2000 (CD-ROM) to be used as an index and a searching tool. 
Infojus  Codes and laws. See also commentaries on jurisprudence.
Legislación Federal de México at Camara de Diputatdos. Codes and laws. Leyes Federales y Estatales
CÓDIGO FISCAL DE LA FEDERACIÓN as of 2008
Lexis  Mexican laws and jurisprudence: Federal Laws, Civil Code, Penal Code, Commercial Code, Mexican Tax Laws, Labor Laws, Mexican Federal District Laws, State of Mexico Laws (within one month of publication).
Ministry of Finance and Public Credit and SAT (Servicio de Administracion Tributaria)

PERU
Superintendencia Nacional de Administracion Tributaria (Sunat)
VLex  -- primary and secondary legal materials.
The National Law Center for Inter-American Free Trade --The Inter-American Database.  IP access.

PORTUGAL
VLex  -- primary and secondary legal materials.

RUSSIAN FEDERATION
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.

SINGAPORE
Ministry of Finance

SOUTH KOREA
Ministry of Strategy and Finance English interface

SPAIN
VLex
Access to legal journals,  BOE-Boletín Oficial del Estado (the Official Journal is free of charge), codes, full text legislation from 1998-. Derecho has an excellent search engine of Spanish laws. IP access.

SWEDEN
Statutes in Translation

VENEZUELA
VLex  -- primary and secondary legal materials.
The National Law Center for Inter-American Free Trade --The Inter-American Database.  IP access.
Government and Ministry of Finances  

USA
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 In order to access the Real Estate Taxation journal, go from the main RIA page to Estate Planning Library, then Estate Planning Journals. 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. i.e. U.S. Tax Treaties.
Tax Analysts Publications
Tax Notes Today; State Tax Today; Exempt Organization Tax Review; Worldwide Tax Daily; Worldwide Tax. Access is via :
1. Julius Title Search
2. Julius Database Search
3. Julius Journal Title Search
U.S. 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.
The Joint Committee on Taxation 
A joint committee of the United States Congress.
The Congressional Budget Office
Primary congressional agency charged with reviewing congressional budgets and other legislative initiatives with budgetary implications.
A Guide to the U. S. Federal Legal System Web-based Public Accessible Sources by Gretchen Feltes
A Guide to Fee-Based U. S. Legal Research Databases by Mary Rumsey

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