Taxation of International Business Transactions
(Course Code: LAW-LW.11076.001) - 3 credits, Spring 2012

Victor Zonana
Adjunct Professor of Law
victor.zonana@nyu.edu

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)
Article Finder
   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).
EJournals at NYU Law

General International Tax and Business Related Databases:

Bloomberg BNA Online Services -- BNA International Tax Materials -- BNA Tax Materials (incl. Tax Management) Tax Materials (incl. Tax Management), Tax Management Portfolios (collection of mini-treatises that cover a variety of tax topics; many portfolios are on foreign income), International Tax, Tax, Bankruptcy, Corporate, Securities, etc. BNA Tax Management Portfolios (TMPs) are pamphlets discussing innumerable key tax issues. The scope of the series is very broad, covering: U.S. Federal income, estates, gifts and trust taxes; U.S. state income, sales and use and property taxes; and foreign income taxes for over 30 countries.

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. See also World Bank eLibrary that contains Electronic books, Electronic indexes, Economics, International relations.

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 
IP access. International taxation,  Tax Treaties, European VAT, Africa and the Middle East, Americas, Asia and the Pacific, Europe, journals, Tax News Service, Tax Treaty Case Law,etc.

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.

Kluwer Encyclopaedia of International Commercial Litigation  
This loose-leaf work provides an overview of commercial litigation procedure and its judges and practitioners in the courts of the important commercial countries throughout the world. The basic work includes sections on Argentina, Australia, Austria, Belgium, Bermuda, Brazil, Canada, China (PRC), Cyprus, Czech Republic, Denmark, Egypt, England and Wales, Finland, France, Germany, Greece, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Jersey, Kazakhstan, Korea, Kuwait, Latvia, Lebanon, Lithuania, Luxembourg, Malaysia, the Netherlands, Norway, Pakistan, Poland, Portugal, Russian Federation, Singapore, South Africa, Spain, Sweden, Switzerland, Taiwan, Thailand, Ukraine, United Arab Emirates, United States of America, Uruguay, and Vietnam. Subsequent supplements will update current material and introduce several new sections, including East European, Far Eastern, and South American jurisdictions, and new material on limitation. IP access.

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.

IMFe-Library
The International Monetary Fund publishes a vast amount of information on its own activities and policies, as well as on its 186 member countries. Most of the Fund's recent publications can be searched here and viewed in PDF format.

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
Go to International Securities and Business; click KluwerArbitration.com.

Kluwer Corporate Acquisitions and Mergers
Guide to the local practical issues involved conducting transactions in a foreign country.

Kluwer Competition Law database
Via Intelliconnect (in the menu under International Securities & business). Also has some materials on antitrust-related consumer protection, commercial, corporate and international trade law. It has EU primary materials on competition law, plus some journals and a number of looseleafs and books. Designed to aid your research the site is organized into the specific competition law topics of Antitrust,Mergers, State Aid and Special Sectors. Each topic follows the same, easy-to-use layout and is grouped into four text types: ■ Legislation and Notices – Provides you with access to directives and notices, covering guidelines and regulations.■ Commission Decisions – Gathers together decisions from the European Commission including full and summary texts of the Decision, Opinions of the Advisory Committee, Final Reports of the Hearing officer, and Commitments. ■ Court Decisions – Contains judgments and orders of the European Court of Justice and Opinions of the Advocate General. ■ Commentary – You will gain immediate, unlimited access to a virtual library of over 50 analytical works.KluwerCompetitionLaw.com also includes: Kluwer Merger Check; Case Files; e-Competitions; Country Reports.

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.

Model Conventions:
OECD Model Tax Convention on Income and on Capital
United States Model Income Tax Convention
United Nations Model

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. See also the new product OECD iLibrary with products from January 1998 onwards.

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.

Trade Law Guide
TradeLawGuide enables you to utilize a methodical approach when researching WTO jurisprudence and provides an efficient means to improve the comprehensiveness of your research: An innovative index that serves as a gateway to the specific provisions of WTO agreements and instruments and other subject matter; Article Citator (Pinpoint access to WTO jurisprudence relevant to a provision without having it filtered through annotations); Jurisprudence Citators  (Ascertain the status of passages in WTO jurisprudence and “note up” passages in a methodical and efficient manner); Interpretation  Review provisions and jurisprudence encompassing the rules of treaty interpretation applicable to the WTO agreements and instruments; Terms & Phrases; Assess DSB minutes relevant to jurisprudence you are researching; Determine whether pending jurisprudence may address WTO provisions you are researching; Advanced full text search of document collection; Fully annotated texts of five principal WTO agreements that have been the subject of extensive dispute settlement activity; Negotiating History  (Download and sort Uruguay Round negotiating documents). IP access. Go to the catalog (Julius) and search for it.

TransLex
At the Center for Transnational Law (CENTRAL) at the University of Cologne, Germany. A free research and codification platform for transnational law.

United Nations Treaty Series
Free access. It makes possible to locate bilateral treaties, including those where the United States is not a party, assuming that the treaty was deposited with the United Nations.

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.

ARGENTINA
InfoJus
Free access. Formerly Sistema Argentino de Informatica Juridica SAIJ, a comprehensive database of laws, decrees, jurisprudence, and commentaries in the vernacular. Through this database you will be able to find (in full text in Spanish): - National Laws; - Provincial Laws; - National Decrees.
VLex  -- primary and secondary legal materials. IP access.

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

CHILE
Biblioteca del Congreso Nacional
Supreme Court
The National Law Center for Inter-American Free Trade --The Inter-American Database

VLex

DENMARK
Retsinformation
 provides access to written statutory and regulatory legal sources, and the Danish Parliament makes available both passed and rejected bills and the documents of the Parliamentary process.

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.
EDITIONS DALLOZ 
Database of codes, legal journals, encyclopedias, legal commentaries, cases (all courts). The library has a subscription. Get the password.
Ministry of the Economy, Finance and Industry

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.

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

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.
Leyes Federales y Estatales
CÓDIGO FISCAL DE LA FEDERACIÓN as of 2009.
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)

NORWAY
Norwegian Institute of Public Accountants
Skatteetaten
Skattebetalerforeningen

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

PHILIPPINES
Philippine Supreme Court E-Library
On the left side of the screen under Login (Username and Password) there is a feature: Register. Click on it. Register / Register Law Schools with your NYU email.  After registration you will be IP recognized and get access to the database. Please, register with a computer in the Library because only their IPs are recognized by the database! If the E-Library website does not work, you can use www.chanrobles.com or www.lawphil.net which are free online sources of Philippine legal materials!

SOUTH KOREA
Ministry of Finance
MOLEG -Legislation

TAIWAN
Lawdata Taiwan
A law database in Chinese language.   IP based access.
The official website of Taiwan Judicial Committee

UGANDA
The Parliament

USA
Bloomberg BNA Online Services
TM Portfolios, International Tax, Tax, Bankruptcy, Corporate, Securities, etc. BNA Tax Management Portfolios (TMPs) are pamphlets discussing innumerable key tax issues. The scope of the series is very broad, covering: U.S. Federal income, estates, gifts and trust taxes; U.S. state income, sales and use and property taxes; and foreign income taxes for over 30 countries.
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) as well as US Treaties and Other International Agreements available on the HeinOnline database. NYU students only. Connect to GPO Access Online to access the Federal Register, the Code of Federal Regulations, etc.
FDsys: GPO's Federal Digital System
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

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

Guides
Research Guide on International Tax Law by Christopher C. Dykes

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