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University Library

Library Orientation for Taxation Professionals from China

Welcome and Introduction

Welcome to the Cal Poly Pomona Library! This guide serves as an introduction to conducting  research for multinational taxation in the United States. Below are links to organizational and governmental websites related to multinational and international taxation. Also you will find links to relevant taxation journals that the library subscribes to and article databases, including a legal database.

Sanqingshan Mountain: China Chengdu Greatway Tour Co., Ltd.

Websites

Research Guide on International Tax Law This research guide, based on International Tax Law: A Legal Research Guide (Buffalo: Hein, 2011) by Christopher C. Dykes, is designed to provide a starting point for those interested in international tax research. This guide will focus on international tax law from the global perspective, but will also list information and sources for those interested in U.S. international taxation. This research guide will also discuss model income tax conventions, tax treaties, customary international law, and general principles of law. Secondary sources such as selected treatises, practice guides, and journals as well as online sources and research guides will also be covered.


Double Tax Treaties Double Taxation Treaties are conventions between two countries that aim to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory. They work by dividing the tax rights each country claims by its domestic laws over the same income and gains. Over 1,300 Double Taxation Conventions exist world-wide. The website is maintained by The Institute of Chartered Accountants in England and Wales.


 Manual for the Negotiation of Bilateral Tax Treaties, and, United Nations Model Double Taxation Convention between Developed and Developing Countries  These two websites are reviewed and updated by the United Nations Committee of Experts on International Cooperation in Tax Matters. The Committee of Experts on International Cooperation in Tax Matters is a subsidiary body of the Economic and Social Council. It provides a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities and assesses how new and emerging issues could affect this cooperation. The Committee is also responsible for making recommendations on capacity-building and the provision of technical assistance to developing countries and countries with economies in transition. In all its activities, the Committee gives special attention to developing countries and countries with economies in transition.


“Doing Business In” Guides (also called "Country Commercial Guides"). This site has business guides to most countries of the world. Although the primary content of the guides consists of market conditions, purchasing power, consumer trends, distribution channels, and navigating entry constraints, it is possible that useful tax information is included. From the main page of "Doing Business In Guides," click on the link Search for latest Country Commercial Guides , then click on "more" for the complete list of over 240 countries.


Country-Specific Tariff and Tax InformationThis site  is helpful to determine tariff rates using country-specific resource. A tariff or duty (the words are used interchangeably) is a tax levied by governments on the value including freight and insurance of imported products. Different tariffs are applied on different products by different countries.You will find a list of publicly available databases with tariff and tax information usually published by each country’s government.

Databases

Business databases:

ABI/INFORM Complete

Business Source Premier


Economics database:

EconLit


Ebook (electronic) collections:

ebrary

EBSCO eBooks


Tax Law database:

LexisNexis Academic: Accounting & Tax Law Links

If the link above does not work, do the following:

Go to the LexisNexis database

On the left hand side of the screen, click "Academic Knowledge Center"

Next, on the left hand side of the screen, click "Accounting & Tax Law Links"

Scroll down the page to find the section called "Tax Law Content on LexisNexis Academic (Selected)"