Foreign and International Tax Research: Asia & Australia

In addition to the resources listed below, Australian taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Australian legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)  Research guides focused on Australian taxation law may be helpful. Pertinent guides include Australian Taxation Law Library (AustLII) and Australian Taxation Law (Monash Univ.).

In addition to the resources listed below, Chinese taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Chinese legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Hong Kong taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Hong Kong legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Indian taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Indian legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

Research guides and portals can be helpful. Pertinent guides include:

• Taxation, Revenue, & Customs, India (WorldLII) 
• Globalex Guide on India 

In addition to the resources listed below, Japanese taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Japanese legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Korean taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Korean legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, New Zealand taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general New Zealand legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

Finally, research guides can be helpful. Pertinent guides include:

• Taxation, Revenue, & Customs, NewZealand (WorldLII) 
• Taxation (Univ. of Auckland)

In addition to the resources listed below, Philippine taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Philippine legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Singaporean taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Singaporean legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Taiwanese taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Taiwanese legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the resources listed below, Thai taxation law and descriptions thereof may be found within multi-jurisdictional tax resources, as well as within general Thai legal resources (for information on these see the Foreign Law Guide by Jurisdiction and Foreign Law Guide.)

In addition to the sources on this page that focus on individual countries, the Library offers databases that cover the primary foreign tax law for many jurisdictions. Check these resources for primary tax law of the jurisdictions listed on this page. Some of these multi-jurisdictional resources are listed below. Many more are available here. A map of primary law material on various databases is available here.

• IBFD content includes case law and other primary source material, like national legislation.
• RIA content includes English translations of tax and commercial laws from jurisdictions around the world
• International Tax Law Reports provide readers with judgments and decisions of major tax cases from all over the world." Cases are available in English.

In addition to the sources on this page that focus on individual countries, the Library offers databases that offer explanatory material covering the foreign tax law for many individual jurisdictions. Check these resources for secondary sources covering the jurisdictions listed on this page. Some of these multi-jurisdictional resources are listed below. Many more are available here. 

• IBFD: Country-specific material can be retrieved using the Country pull down bar.
• Bloomberg Law: The "Go to Country" feature will pull available expert analysis (including foreign Income portfolios & Getting the Deal Through, Global Tax Guide), tax news and transfer pricing information for a particular country.
• Lexis Advance: Content includes foreign tax briefs

Find more resources using Julius, NYU Law Library's catalog, or other library catalogs:

Julius:

Suggested subject heading search terms include;

• Taxation -- Law and legislation -- [Country Name]
• Business enterprises, Foreign -- Taxation -- Law and legislation -- [Country Name]
• Aliens -- Taxation--Law and legislation -- [Country Name]
• Income tax -- [Country Name] -- Foreign income
• Investments, Foreign -- Taxation -- Law and legislation -- [Country Name]
• Taxation -- Law and legislation -- [Country Name]
• Double Taxation -- [Country Name]