Ruth Bird 2009 Taxation Law – online resources

Topics  UK Tax law resources:  Resources via Taxation 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

Law Library site

HMRC site 1 2

Concessions and Manuals are both in the library 3

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

International and foreign sources – aggregated sites  Hieros Gamos  Findlaw dex.html dex.html  Taxsites.com  Jurist  Intute

IBFD - International Bureau of Fiscal Documentation 1 2

Search or browse a journal…

eg, European Taxation Journal

Kluwer law international journals EU Tax Review – to now; also Intertax

Tax Analysts -

Tax Notes today

OECD model taxation treaty

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 7_1_119672_1_1_1,00.html

Full text of Model Convention

International Financial Reporting Standards (IFRS)

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

Many unaccompanied IFRSs are free….