Tax Law - Research Guide
Taxes are what we pay for civilized society
- Oliver Wendell Holmes Jr.
Taxes are an important ingredient for a functioning society. They provide governments (local, provincial, national, international) with the income to pay civil servants, initiate (civil/economic/military) projects and, basically, keep a country "running".
There are many types of taxes; taxes on income and property, on (economic) activities, on the use of public services and assets. All these taxes have their own rules and regulations and these result in the need for fiscal specialists; they are often expected to know how to deal with <insert tax regulation here> or to do research on specific tax issues.
The specialist also has to deal with the global digital economy, resulting in increasingly complex financial and fiscal issues; dual taxation, tax havens, treaties and agreements, flags of convenience, the potential list of subjects is long.
This tax law guide is to provide students and specialists at Erasmus University Rotterdam with an overview of the (Dutch and International) information sources at the Erasmus University Library and the Sanders Law Library.
Select Inloggen via Universiteit and log in via SURFConext with your ERNA-id.
From mid-2018 onwards, the NL Fiscal Database offers relevant information for tax research, namely parliamentary history, legal texts, case law and decisions.
Off-campus access to Legal Intelligence via SURFconext. Click Login voor het hoger onderwijs. You will be asked for your ERNA-ID.
Related database: rechtsorde.nl
Select Inloggen, followed by Ik heb reeds een abonnement
Select Student/Medewerker and use SURFConext to log in with your ERNA-id
Access to Inview Essential via SURFconext. Click Inloggen and select the option Student/Medewerker. You will be asked for your ERNA-ID.
Date range:
1815 - present for Dutch legislation
1914 - present for case law
Related databases: Opmaat; Rechtsorde; Legal Intelligence
For accessing the journals such as the "Bulletin for International Taxation" and "European Taxation", select Search, select the option Journal Articles & Opinion Pieces, and in the filter menu select the required journal under Collection Title
IBFD Webinars are also accessible but require a (free) IBFD account: https://www.ibfd.org/IBFD-Tax-Portal/Create-Free-IBFD-Account
To access the IBFD Webinars:
- Sign in to the Tax Research Platform
- Click on the “Online Tax Training” tab
- Select a webinar of your preference and click “Watch now”
Date range: 1999 - present
Related databases: NDFR; Fiscanet
Tax Treaties - Original source information, analysis and tools. Includes Klaus Vogel on Double Taxation Conventions.
Permanent Establishments - Information on the role of permanent establishments in international tax law and their impact on international business.
Transfer Pricing - Guidance on tax planning and compliance for international and cross-border transactions.
VAT - The detailed analysis has an EU focus, but includes global coverage of significant VAT developments and news.
Tax Planning - Broad and in-depth coverage of international tax planning topics.
Wealth Management - Guidance on trust law, company law, and wealth management.
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Click Options, then select: Allow pop-ups for wkldigitalbooks.integra.co.in
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A selection:
E-journals
Business Law Review
Common Market Law Review
European Company Law
European Review of Private Law
European Public Law
Air and Space Law
Journal of European Consumer and Market Law
Journal of International Arbitration
Journal of World Trade
Intertax
EC Tax Review
Manuals
Corporate Acquisations and Mergers
Encyclopedia of International Commercial Litigation
IEL Civil Procedure
IEL Constitutional Law
IEL Commercial and Economic Law
IEL Criminal Law
IEL Environmental Law
IEL Family Law
IEL Insurance Law
IEL Intellectuel Property Law
IEL Labour Law
IEL Intergovernmental Organizations
Maritime Law Handbook
Montreal Convention
Websites
Arbitration Online
Kluwer Competition Law
Kluwer International Tax Law Library