Taxation law

Official legislation | Databases

Official legislation

• New Zealand legislation
  Source of official legislation including, Acts, Legislative Instruments and Bills.
• Income Tax Act 2007 (latest version)
• Tax Administration Act 1994 (latest version)
• Goods and Services Tax Act 1985 (latest version)

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Databases

IntelliConnect (CCH New Zealand)

• Tax legislation and discussion documents.
• New Zealand Tax Cases (NZTC), Australian Tax Cases (ATC) and selected British Tax Cases (BTC), Dominion Tax Cases (DTC).
• New Zealand Updating Master Tax Guide and New Zealand Income Tax Law and Practice commentary.
• GST
  Goods and services tax includes: legislation, cases, commentary, and rulings.
• New Zealand double taxation agreements and New Zealand Double Tax Agreements Law and Practice commentary.
• Inland Revenue Department rulings and statements, and Tax Information Bulletins.

Westlaw NZ

• Taxes and duties
  Practice area includes New Zealand legal resources on tax and selected Australian resources.
• Tax Acts and commentary and double tax agreements.
• Tax cases
  Reported cases and unreported judgments from New Zealand courts, the Taxation Review Authority and the Taxation Board of Review.
• Tax Bills, Discussion Documents, & Officials' Reports
• Staples Tax Guide
  Includes practical commentary on income tax and goods and services tax.
• New Zealand Journal of Taxation Law and Policy
  The leading scholarly journal for tax in New Zealand.
• Inland Revenue Department Tax Information Bulletins.

Lexis Advance

• New Zealand Statutes
  Complied legislation incorporating amendments, and compendium links to related cases and commentary.
• New Zealand Law Reports (NZLR)
  Official law report series for New Zealand which includes important tax cases.
• Tax Reports of New Zealand (TRNZ)
  Historic tax law report series from 1974-1992.
• Laws of New Zealand
  The Taxation topic provides an overview of revenue, income, and goods and services tax.
• Linxplus - Cases and Linxplus - Analytical Materials
  Indexing to reported cases, unreported judgments and legal journal articles.
• New Zealand Law Journal (NZLJ)
  Includes brief articles on topical tax issues.

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Databases | International and comparative tax law | Treaties and conventions commentary | United Nations | OECD | Dictionaries

Databases

• OECD iLibrary
  Includes taxation reports and publications, OECD tax statistics. Library subscription does not include items after 2020.
• Westlaw International
  Legislation, case law and commentary sources for the United States, United Kingdom, Canada and selected sources for European Union and Hong Kong.
• Lexis Advance
  Includes Tax Analysts Worldwide Tax Treaties sources providing a range of databases providing access to treaties, administrative documents and some tax treaty case law.
• World Bank eLibrary
  Includes publications on financial sector development and macroeconomics and economic development. Library subscription does not include items after 2020.

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International and comparative tax law

• International Tax Primer
• Basic International Taxation - Volume 1 Principles of International Taxation and Volume 2 - Practice of International Taxation.
• International Tax Law
  Collection of papers discussing issues of international tax law.
• Global Perspectives on Income Taxation Law

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Treaties and conventions commentary

• Double Taxation Conventions: A Manual on the OECD Model Tax Convention on Income and on Capital
  Updated commentary by Philip Baker on the convention and double taxation conventions.
• Klaus Vogel on Double Taxation Conventions
  Commentary on the OECD Model Tax Convention on Income and on Capital.
• International Double Taxation
  Commentary by Mogens Rasmussen on the principles of double taxation and discussion of the Model Convention.
• Schwarz on Tax Treaties
  Commentary on tax treaties, and analysis on the interaction of United Kingdom and European Union tax directives.

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United Nations

• United Nations Model Double Taxation Convention between Developed and Developing Countries (2011 update).
• United Nations Practical Manual on Transfer Pricing for Developing Countries (2013).
• Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (2003).

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OECD

Library subscriptions to OECD iLibrary items does not include items after 2020.

• Model Tax Convention on Income and on Capital: Condensed Version
  Includes the text of the convention and commentary for versions from 1999-2017.
• Convention on Mutual Administrative Assistance in Tax Matters (2010).
• OECD tax treaties
• OECD tax policy studies from 1999.
• Tax Administration: Comparative Information on OECD and Other Advanced and Emerging Economies from 1996.
• Tax Co-operation: Towards a Level Playing Field from 2006.
• Consumption Tax Trends from 1999.
• Revenue Statistics from 1999.
• Taxing Wages from 2004.

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Dictionaries

• IBFD International Tax Glossary
• Glossary of Tax Terms (OECD)
• Tax Glossary (European Commission)
  Includes Customs Glossary

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Case law by jurisdiction | Case law by legal abbreviation

Case law by jurisdiction

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Case law by legal abbreviation

Use the legal abbreviations table to discover the name of the law report series and which database has the online version of the case.

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Commentaries by jurisdiction

New Zealand | Australia | Canada | United Kingdom | United States

New Zealand

• New Zealand Income Tax Law and Practice
  Online version: IntelliConnect > Tax > NZ Income Tax Law and Practice (revised edition).
• New Zealand Goods and Services Tax Guide
  Online version: IntelliConnect > GST > NZ Goods and Services Tax Guide Commentary.
• New Zealand Master Tax Guide
  Online version: IntelliConnect > Tax > NZ Updating Master Tax Guide.
• Staples Tax Guide
  Online version: Westlaw NZ > Taxes and Duties > Staples & Tax Rates Guide.
• Laws of New Zealand
  Taxation topic includes: revenue, income, and goods and services tax (includes a disclaimer about update currency).
• International and Cross-Border Taxation in New Zealand
  Craig Elliffe's 2nd edition 2018 commentary on the domestic taxation of international or cross-border transactions.
  Online access to the 1st edition 2015 is available within the Tax Acts commentary in Westlaw NZ.
• Tax Disputes in New Zealand: A Practical Guide
  Mark Keating's commentary on tax disputes resolution.
• Foundations of New Zealand Taxation Law
  Annual commentary on New Zealand taxation.

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Australia

• Australian International Tax Agreements Commentary via IntelliConnect
  Includes commentary on Australian taxation of international transactions and double taxation agreements.
• Australian Federal Income Tax Reporter
  Online version: IntelliConnect > Tax > Australian Federal Income Tax Reporter.
• Australian Master Tax Guide CCH Wolters Kluwer
  Annual volume available at the Davis Law Library.
• Income Taxation in Australia: Principles of Income, Deductibility and Tax Accounting
  Online access to the 1985 commentary by Ross Parsons.
• Halsbury's Laws of Australia
  Browse or search the Taxation and Revenue volume.

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Canada

• Canadian Goods and Services Tax Reporter
  Includes commentary on the Federal goods and services tax (GST) and the harmonized sales tax (HST).
• Canada Income Tax Guide - Online Edition
  Commentary on the Canada Income Tax Act and tax treaties.
• Canadian Encyclopedic Digest
  Browse or search the Federal and Provincial Taxation and the Income Tax topics.
• Westlaw Canada (LawSource)
  Browse Legal Topics for Tax to find related case law and Canadian Encyclopedic Digest commentary.
• CanLII
  Open access commentaries on taxation 

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United Kingdom

• British Tax Guide (Croner-i)
  Online commentary includes Income Tax Guide, Capital Gains Tax Guide, Corporation Tax Guide, Inheritance Tax Guide, and the VAT Tax Guide.
• British Tax Guide - Income Tax (CCH)
  Annual volume available at the Davis Law Library.
• Booth and Schwarz: Residence, Domicile and UK Taxation
• Westlaw UK
  Tax practice area includes a range of tax journals, tax current awareness and HMRC manuals (but not all products are within the subscription)
• Halsbury's Laws of England
  Browse or search the Income Taxation, Capital Gains Tax, Value Added Tax and Customs and Excise volumes.

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United States

Tax Treaties

• Analysis of United States Income Tax Treaties (Richard E Andersen) via Westlaw International
  Provides guidance on how US tax treaties affect international business transactions.
• US International Taxation (Kuntz & Peroni) via Westlaw International
  Analysis of tax laws for US taxpayers with foreign activities and income, and foreign taxpayers with US activities.

Federal Tax

• Federal Tax Guide (CCH Wolters Kluwer)
  Includes a range of resources, journals and news available in Tax Research Network.
• US Master Tax Guide Plus (CCH Wolters Kluwer)
  The annual US Master Tax Guide is also available in the Davis Law Library.
• Federal Tax Practice (Casey) via Westlaw International
  Includes commentary on the federal tax system and Internal Revenue Service procedures involving assessment, audits, settlements and tax collection.
• Law of Federal Income Taxation (Mertens) via Westlaw International
  An authoritative commentary on federal income tax law.
• Internal Revenue Code Annotated
  Online version USCS-Title 26 - Internal Revenue Code Annotated in Lexis Advance.
• Corpus Juris Secundum via Westlaw International
  Select the Table of Contents and browse or search the Internal Revenue and Taxation topics.
• ProQuest Accounting, Tax and Banking Collection
• West's Tax Law Dictionary
  United States specialist tax dictionary updated annually.
• Black's Law Dictionary
  United States legal dictionary.
• Westlaw International
  Select US Materials > Practice Areas > Tax. Includes United States tax analysis and tax news from newspapers, magazines and newsletters on taxation and accounting.

Journal indexes and databases | Full-text taxation journals | Taxation journals in the library

Journal indexes and databases

New Zealand

• Linxplus
  Indexes taxation articles in New Zealand legal journals and some overseas jurisdictions.
• Westlaw NZ - New Zealand Journals
  Articles from selected Thomson Reuters journals.
• New Zealand Law Journal
  Includes articles on taxation topics of interest to the legal profession.

Australia

• Westlaw NZ - Australian Journals
  Articles from a range of Thomson Reuters Australia journals.
• AGIS Plus Text
  Indexes Australian and some overseas legal journals and newsletters, and includes some full-text articles.
• Casebase Journal Articles
  Indexes articles from Australia and some overseas jurisdictions.
• WorldLII
  Open access Australian taxation journals.
• TAXABS archive (1992-2003)
  Includes Australian taxation articles indexed by the Australian Taxation Office.

United Kingdom

• Westlaw UK
  The Tax practice area provides a range of resources including the British Tax Review 
• Legal Journals Index
  Indexes taxation articles from a wide range of United Kingdom law reviews, journals and newsletters.
• United Kingdom Journals
  Articles from a range of United Kingdom journals.

United States

• Westlaw International - Tax Law Reviews and Journals
  Articles from the United States discussing taxation topics.
• HeinOnline - Taxation Journals
  Includes United States tax journals.
• Accounting Tax and Banking Collection
  Includes taxation articles from a wide range of academic and professional journals from United States and some overseas jurisdictions.

International

• Westlaw International - World Journals
  Journals from United Kingdom, United States, Canada and other jurisdictions.
• Kluwer Law International - Journals
  Includes international taxation journals, and other specialist legal journals from Europe and United Kingdom.
• SSRN Tax Law International and Comparative Tax eJournal
  Open access articles on international taxation topics contributed from academics and practitioners from around the world.
• SSRN Tax Law and Policy eJournal
  Open access articles that provide a comparative discussion of tax law and policy issues.
• INTAX archive (1990-2003)
  Includes articles on international taxation topics indexed by the Australian Taxation Office.
• IBFD Tax Platform
  Subscriber access includes indexing to a range of international taxation journals.

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Full-text taxation journals

Selected taxation journals from a range of jurisdictions available on library databases:

• ATA Journal of Legal Tax Research from 2003.
• Australian Tax Forum from 1984.
• Australian Tax Review from 1971.
• Australian Tax Week recent years. Also archive issues from 1996.
• British Tax Review selected online coverage from 1986.
• Bulletin for International Taxation from 1999.
• Corporate Business Taxation Monthly 1999-2014.
• Corporate Taxation from 1974.
• EC Tax Review from 1992.
• eJournal of Tax Research from 2003.
• Fordham Journal of Corporate and Financial Law from 2000.
• Fordham Finance, Securities & Tax Law Forum 1996-1999.
• International Tax and Public Finance from 1999.
• International Tax Journal from 1974.
• International Tax Report 1991-1997.
• International Tax Review from 1989. Access is limited to the last 28 days news.
• Intertax: European Tax Review from 1973.
• Journal of the Australasian Tax Teachers Association from 2005.
• Journal of Australian Taxation from 1998.
• Journal of international Accounting, Auditing and Taxation from 1992.
• Journal of International Taxation from 1995.
• Journal of Multistate Taxation and Incentives from 1992.
• Journal of State Taxation from 1982.
• Journal of Taxation from 1971.
• Journal of Taxation of Investments from 2012.
• Journal of Taxation of Global Transactions 2001-2006.
• National Tax Journal from 1961.
• New Zealand Business Law Quarterly from 1995.
• New Zealand Journal of Taxation Law and Policy from 1994.
• Practical Tax Lawyer from 1992.
• Revenue Law Journal from 1995.
• Special Report - Tax Foundation from 1994.
• Tax Adviser (American Institute of Certified Public Accountants) from 1987.
• Tax Notes Commentaries (Tax Analysts) via IBFD Tax Research Platform
• Tax Executive from 1951.
• Tax Information Bulletin (NZ) from 1989.
• Tax Law Review from 1945.
• Tax Management, Estates, Gifts and Trusts Journal 1988-2013.
• Tax Management International Journal 1987-2013.
• Tax Management Transfer Pricing Report 2006-2013.
• Tax Notes International - see Tax Notes Commentaries
• Tax Policy and the Economy from 1987.
• Tax Specialist (Taxation Institute of Australia) from 1997.
• Taxation in Australia from 1994.
• Taxation of Exempts from 2004.
• Taxes: The Tax Magazine (includes former titles) from 1923.
• World Tax Journal from 2009.

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Taxation journals in the library

These are frequently requested taxation journals located in Level 1 of the Davis Law Library:

• British Tax Review from 1965-2019, online and current issues are via Westlaw UK.
• Bulletin for International Taxation (IBFD) from 1999.
• World Tax Journal :WTJ (IBFD) from 2014.

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New Zealand | Australia | Canada | United Kingdom | United States | International

New Zealand

• New Zealand Inland Revenue
  Includes tax compliance information, forms and guides for individuals and tax agents.
• Policy Advice Division, Inland Revenue
  Includes Minister of Revenue commentaries on tax Bills, Officials' reports, consultation documents, and tax treaties information.
• Business.govt.nz
  Includes advice for small and medium sized businesses about reducing tax bills.
• Treasury - Tax Topics
  Includes tax working papers and Glossary of Tax Terms.
• Centre for Accounting, Governance and Taxation Research (CAGTR)
  Includes a Working Paper Series, Tax Working Group 2009 meetings and the 2010 report A Tax System for New Zealand's Future.
• TalkTax
  Blog for tax and accounting professionals.

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Australia

• Australian Taxation Office
  Includes the ATO Legal database of legislation, cases, public rulings and determinations, interpretative decisions, and law administration practice statements.
• Board of Taxation
  Includes review reports on improving the design and operation of taxation legislation.
• Inspector-General of Taxation
  Includes investigation reports of tax administration issues.
• The Tax Institute
  Includes a database of resources (some are not freely available).
• Australian Taxation Law Library
  Tax-related resources on AustLII including treaties, legislation, case law and legal scholarship.
• WorldLII - Australia - Taxation, Revenue & Customs
• TaxTalk
  Tax news from PWC Australia.

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Canada

• Canada Revenue Agency
  Includes tax forms and publications and information for the media.
• Canadian Tax Foundation
  Includes some articles from the Canadian Tax Journal.
• WorldLII - Canada - Taxation, Revenue & Customs

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United Kingdom

• HM Revenue & Customs
  Includes discussion of taxation policies, publications and consultations.
• GOV.UK
  Includes information practical information about Income Tax and Capital Gains Tax.
• Office of Tax Simplification
  Includes publications and consultation documents.
• Institute for Fiscal Studies
  Includes publications and the Fiscal Studies IFS quarterly journal.
• United Kingdom Tax Treaties
• Reforming the Tax System for the 21st Century (Mirrlees Review)
• WorldLII - United Kingdom - Taxation, Revenue & Customs

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United States

• Internal Revenue Service - Tax treaties
  Provides US Tax Treaties with foreign countries, including protocols and technical explanations.
• US Model Income Tax Convention (2006)
  Includes model technical explanations for bilateral tax treaties with other countries.
• US Congress - Joint Committee on Taxation
  Independent committee advising Congress on the tax legislative process.
• US Department of the Treasury - Office of Tax Policy
  Includes recent income tax treaties, protocols and tax information exchange agreements, and Office of Tax Policy reports.
• Bloomberg BNA Federal Tax Blog, International Tax Blog and International Tax News

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International

• OECD - Tax
  Public website that includes tax policy analysis, tax treaties and global taxation initiatives.
• International Bureau of Fiscal Documentation (IBFD)
  IBFD Library Portal and subscription access to selected titles within the IBFD Tax Research Platform.
• United Nations - Department of Economic and Social Affairs, Financing for Development
  Includes discussion of international cooperation in tax issues and sustainable development. Includes ECOSOC resolutions and decisions.
• Committee of Experts on International Cooperation of Tax Matters
  A subsidiary body of the UN Economic and Social Council responsible for reviewing and updating the model United Nations Model Double Taxation Convention between Developed and Developing Countries. Includes Reports of the Committee of Experts and Tax Committee Documents.
• Platform for Collaboration on Tax
  A joint initiative of the International Monetary Fund, OECD, United Nations, and the World Bank Group aimed at strengthening cooperation in tax matters.
• Bank for International Settlements (BIS)
  Includes research on monetary and financial stability issues.
• WorldLII - Taxation, Revenue and Customs
• Bloomberg BNA International Tax Blog and International Tax News

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New Zealand Law Style Guide

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