Online Legal Resources: Tax

News, articles and cases about accounting policy and practice.

Daily Tax Report provides news on the latest developments affecting taxation, pensions, and accounting. Major topics include alternative minimum tax, capital gains, charitable contributions, corporate taxes, employee benefits, health insurance, international taxation, IRS, tax credits, tax accounting, transfer pricing, and more. Researchers can search the archive back to 1994. Daily email updates are available; click "Sign Up For E-Mail" on the database home page.

From BNA: "International Tax Monitor delivers daily news and analysis from the world’s financial and business centers, focused on tax and accounting developments affecting transnational enterprises." Major topics include: corporate income taxes, electronic taxes, foreign tax credits, income sourcing, international accounting standards, IRS regulations, the OECD, tax treaty negotiations and implementation, and more. Researchers can search the archive back to 2001. Daily email updates are available; click "Sign Up For E-Mail" on the database home page.

BNA's Tax and Accounting Center offers "analysis, news, primary sources, and practice tools covering federal, international, and state tax issues and financial accounting."

This publication "provides news and analysis on U.S. and other governments' tax policies regarding intercompany transfer pricing and helps companies structure their operations to avoid double taxation. It provides analytical news and feature articles...on the most recent transfer pricing developments in U.S. courts, at the IRS, in Congress, and around the world." Researchers can search the archive back to 1992. Biweekly email updates are available; click "Sign Up For E-Mail" on the database home page.

Tax Management Weekly Report provides news and analysis of the latest developments affecting tax law, including articles on emerging areas. Major topics include federal income taxation, estates, gifts & trusts, estate planning, valuation, foreign income taxation, partnerships, S corporations, corporate taxes, compensation planning, IRS procedure, and more. Researchers can search the archive back to 1999. Weekly email updates are available; click "Sign Up For E-Mail" on the database home page.

Tax Management Weekly State Tax Report provides news and analysis of the latest developments affecting state tax law, including state-by-state analysis of state tax codes. Major topics include federal constitutional limitations on state taxation, nexus, allocation and apportionment, pass-through entities, bankruptcy, appeal procedures, exemptions, banks, and more. Researchers can search the archive back to 1997. Weekly email updates are available; click "Sign Up For E-Mail" on the database home page.

This publication provides "in-depth articles on tax developments, legislative updates, and tax planning issues in Asia-Pacific countries, as well as essential tax briefings on the region." Researchers can search the archive back to 2003. Twice-weekly email updates are available; click "Sign Up For E-Mail" on the database home page.

This publication provides detailed information and analysis about indirect taxes across the globe, including EU VAT, sales tax, customs, and the UK stamp duty. Researchers can search the archive back to 2003. Monthly email updates are available; click "Sign Up For E-Mail" on the database home page.

This publication provides news and analysis of developments related to cross-border taxation issues. Major topics include holding companies in Asia, China's easing restrictions on foreign investment, taxation of share for share exchanges, treatment of stock options, and tax treaty updates. Researchers can search the archive back to 2003. Monthly email updates are available; click "Sign Up For E-Mail" on the database home page.

This publication provides the latest news, analysis, case reports, and technical articles regarding developments in EU tax legislation and implementation. Researchers can search the archive back to 2003. Monthly email updates are available; click "Sign Up For E-Mail" on the database home page.

TaxCore provides full-text access to tax-related documents from the IRS, Congress, and many other sources. Researchers can search the archive back to 1997. Daily email updates are available; click "Sign Up For E-Mail" on the database home page.

This publication provides news and analysis of legislative developments related to transfer pricing regulation. Major topics include: cross-border guarantees, allocation of profits to Permanent Establishments, tax-efficient IP, successful transfer pricing strategy, and technical information on transfer pricing rules across the globe. Researchers can search the archive back to 2003. Monthly email updates are available; click "Sign Up For E-Mail" on the database home page.

Capital Changes reports on corporations' capital changes that may have tax consequences for shareholders.

IntelliConnect (CCH) is a searchable database that provides primary sources of law including case law, statutes, and regulations and also secondary sources such as treatises, forms, articles, and news.

Thomson Reuters Checkpoint is a comprehensive tax and accounting research database covering tax and accounting laws and news on the international, federal, state and local levels; includes treaties, statutes, codes, rules, regulations, decisions, tax citators, IRS publications, legislative materials, current awareness tax news sources, and periodicals.