Area of Law by Topic
- Taxation


New Zealand - Online legislation, case law, commentary, journal articles, IRD publications

International
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Online legislation, case law, commentary, journal articles

Law Reports
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Fulltext cases online

Legal Commentaries
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Materials for NZ and international

Tax Treaties

Journals
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A selection of tax journals held ; library databases which index tax journals

E-Books
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Fulltext online

Reference Materials
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Tax encyclopediae, dictionaries

Internet Resources
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Government policy, NZ and international tax publishers websites

 

Contact

Davis Law Library
University of Auckland
13-15 Eden Crescent
Auckland

Private Bag 92019
Auckland Mail Centre
Auckland
1142
New Zealand
Phone: 64 - 9 - 3737599
ext. 85519

davis@auckland.ac.nz




See Also:

COMLAW 301 Course page
(delivered via Cecil)


New Zealand Taxation Top of page

Brooker's Online - Tax Service Database -

  • Tax legislation, double tax agreements, progress of bills, select committee reports
  • NZ tax cases (cases under appeal, Privy Council, High Court, District Court, Taxation Review Authority) as well as selected Australian, English and Canadian cases
  • Government discussion documents, issues papers; Recent developments
  • Fulltext commentary including Staples Tax Guide, NZ Journal of Taxation Law and Policy
  • Quick tax rates; Inland Revenue Department Tax Information Bulletins, policy statements, determinations, booklets plus much more

LexisNexis NZ - Laws of New Zealand (the NZ legal encyclopedia) including Taxation - Revenue, Income, Goods and Services Tax

CCH IntelliConnect -

  • Tax Legislation, double tax agreements, government discussion documents
  • NZ Tax Cases (NZTC); selected Australian Tax Cases (ATC); British Tax Cases (BTC); Dominion Tax Cases (DTC)
  • FullText commentary including NZ Master Tax Guide; NZ Income Tax Law and Practice
  • Inland Revenue Department rulings and statements, Tax Information Bulletins, determinations, plus much more

Castle Access model financial statements prepared in accordance with New Zealand generally accepted accounting practice (GAAP)

International Taxation Top of page

INTAX International Taxation Issues Database - produced by Information Services, Australian Taxation Office. Indexes and abstracts material on taxation aspects of international profit shifting and related taxation topics from 1990. Covers over 60 Australian and international journals. Records include legislative references and case citations. Subject coverage includes tax planning, avoidance and evasion, transfer pricing, foreign source income, electronic commerce, and consumption taxes

Lexis.com - includes a variety of U.S. and international tax materials:

  • Legal > Area of Law by Topic - Taxation U.S. and international tax cases; Statutes & Legislative Materials; Treaties & International Agreements ; Law Reviews & Journals; Treatises & Analytical Materials ; Legal Reference Materials; Accounting Journals & Literature
  • Search Advisor > Tax Law (U.S. materials) Federal Estate & Gift Tax; Federal Taxpayer Groups; Federal Excise Tax; International Tax; Federal Income Tax Computation; State & Local Tax; Federal Tax Administration & Procedure

Westlaw.com - includes a variety of U.S. and international tax materials, fulltext tax journals, law reviews, taxation treatises, double tax agreements. Through the Directory explore:

  • Topical Practice Areas > Taxation

Law Reports Top of page

Legal Commentaries Top of page

New Zealand

Australia

United Kingdom

Canada

United States

  • Lexis.com Legal > Area of Law - By Topic > Taxation - contains the annotated Internal Revenue Code as well as many IRS and Tax Analysts materials
  • Tax Research Network (CCH) - includes fulltext of Federal Tax Guide ; also Federal Tax Guide DAVIS LAW KM352 FED
  • US Master Tax Guide Plus (CCH) also DAVIS LAW 5 Day Loan KM352 MAS

International Master Tax Guide (CCH) DAVIS LAW Desk Copy KC224 INT

Tax Treaties Top of page

  • Australian International Tax Agreements DAVIS LAW KM336.15 K1 Z1 AUS
  • Brooker's Online Tax Service - includes double tax agreements
  • Double Taxation Conventions : a Manual on the OECD Model Tax Convention on Income and on Capital / Philip Baker DAVIS LAW KC 224.1 BAK 2001
  • Canadian International Taxation DAVIS LAW KM336.15 F1 KRI
  • CCH IntelliConnect - includes double tax agreements
  • Lexis.com Legal > Area of Law by Topic - Taxation - includes Treaties & International Agreements
  • OECD Articles of the Model Tax Convention on Income and on Capital - does not include the commentary. (See also Model tax convention on income and on capital : 28 January 2003, condensed version DAVIS LAW Desk Copy KC914 TAXmc 2003) and online edition Model tax convention on income and on capital : July 2005, condensed version
  • Materials on International and EC Tax Law DAVIS LAW KC224 RAA
  • Tax Treaties : United Kingdom Law and Practice DAVIS LAW KM336.15 A1 SCH
  • U.S. International Taxation : Cases and Materials DAVIS LAW Desk Copy KM336.1 G1 AVI
  • Westlaw.com Directory > Tax > International Tax Materials - includes US treaties and other international agreements

Journals

Library databases which index journal articles on taxation include the legal databases INTAX, Brookers Online Tax Service, LinxPlus (inside LexisNexis NZ), Agis Plus Text, Index to Legal Periodicals (inside LEXIS) and Legal Journals Index (inside Westlaw).

Business databases which index journal articles on taxation include Proquest (with the subset databases ABI/Inform Global, Academic Research Library and Accounting and Tax), EBSCOHost (with the subset database Business Source Premier) and Expanded Academic.

A selection of taxation journals held by the library include:

Lexis.com - The following is a selection of fulltext Law Reviews & Journals available - Legal > Area of Law - By Topic > Taxation > Law Reviews & Journals:

  • American Journal of Tax Policy
  • Tax Law Review Articles

Also explore this route - Legal > Secondary Legal > Tax Analysts. Access to:

  • Tax Analysts Tax Notes International Magazine

Westlaw.com - the following is a selection of fulltext Law Reviews & Journals available:

  • American Journal of Tax Policy (AMJTP) - in the "Search these Databases" field type AMJTP to retrieve the searching template
  • Fordham Journal of Corporate & Financial Law (FDMJCFL)
  • Harris 5th Edition New York Estates: Estate Planning and Taxation (HARRIS-TAX)
  • Houston Business and Tax Law Journal (HOUBTXLJ)
  • Journal of International Taxation (WGL-JITAX)
  • Journal of Real Estate Taxation (WGL-JRETAX)
  • Journal of Taxation (WGL-JTAX)
  • Journal of Taxation of Employee Benefits (WGL-JTXEB)
  • Journal of Taxation of Exempt Organizations (WGL-JTXEO)
  • Practical Tax Lawyer (PRACTXL)
  • Practical Tax Strategies (WGL-PRACTXST)
  • Tax Law Review (TAXLR)
  • Tax Lawyer (TAXL)

E-Books Top of page

Lexis.com - Legal > Area of Law - By Topic > Taxation > Treatises & Analytical Materials

  • Collier on Bankruptcy Taxation
  • Tax Planning For Corporations and Shareholders
  • Taxation of Securities Transactions
  • Modern Estate Planning
  • Rhoades & Langer U.S. International Taxation & Tax Treaties

Westlaw.com

  • Federal Tax Practice by Laurence F. Casey (CASEY) - in the "Search these Databases" field type CASEY to retrieve the searching template
  • Langer on Practical International Tax Planning by Denis A. Kleinfeld and Edward J. Smith. (PLIREF-INTXTP)
  • Law of Federal Income Tax by Jacob Mertens, Jr (MERTENS)
    West Federal Taxation textbook series including Individual Income Taxes; Corporations,
  • Partnerships, Estates and Trusts; An Introduction to Business Entities ( WFT-TEXTS)

Reference Materials

Dictionaries

  • Black's Law Dictionary (BLACKS) - fulltext Westlaw. In the "Search these Databases" field type BLACKS to retrieve the searching template
  • Combined Legal Dictionaries - fulltext LEXIS > Legal > Area of Law - By Topic > Taxation > Legal Reference Materials. Brings together three sources include Ballentine's Law Dictionary, 3rd Edition, A Dictionary of Modern Legal Usage, and Modern Dictionary for the Legal Profession.
  • Tax Terms DAVIS LAW KM352 FEDt
  • West's Tax Law Dictionary (DI-TAX-WT) - fulltext Westlaw

Encyclopediae

Internet Resources

New Zealand

Australia

International


Contact: davis@auckland.ac.nz
Last updated: 16 February 2010