For online access from a device outside the University network or via eduroam, please follow https://plus.lexis.com/uk/xhome?federationidp=RXVSX459307
This source contains the texts of all the current double tax agreements between the UK, and other countries and the text of the OECD Model Tax Convention. The material is arranged in seven main sections: type of relief; relief for companies; relief for individuals; agreements and regulations for income tax, corporation tax and capital gains tax; admissible foreign taxes; exchange rates; agreements for inheritance tax
Alternative names:Lexis ; LexisLibrary ; Lexis Library ; Lexis International
Lexis+ includes extensive primary and secondary legal materials from the UK, EU, USA and many other jurisdictions. It is the only online source for the full text of the All England Law Reports and Halsbury’s Laws. International content can be accessed by following the “International” link on the home page. UK legal news and newspapers are also included
OECD iLibrary is the online library of the Organisation for Economic Cooperation and Development (OECD) featuring its books, papers and statistics. It is the gateway to OECD’s analysis and data with online access provided for all publications and statistics released since 1998.
The iLibrary covers 17 key themes including development, economics, governance, trade and social issues, migration and health. As of March 2013 content includes 5 billion data points across 42 databases; 44,630 tables and graphs; 8,330 ebook titles; 30,280 chapters; and 1,920 key tables.
Please note, IEA statistics are not included in our subscription.
Section of official OECD website
"The Convention on Mutual Administrative Assistance in Tax Matters ("the Convention") was developed jointly by the OECD and the Council of Europe in 1988 and amended by Protocol in 2010. The Convention is the most comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance, a top priority for all countries."
Official website. This collection brings together UK's current tax treaties, arranged country by country. Also link to superseded tax treaties on the National Archives website"
US Model income - Tax Treaty DocumentsOfficial website. Available as pdfs are
Income Tax Treaty - 1996
Technical Explanation - 1996
Income Tax Treaty - 2006
Technical Explanation - 2006
Income Tax Treaty - 2016
Subject search terms to use in SOLO:
Double taxation -- Treaties
Taxation -- Law and legislation
Tax administration and procedure -- International cooperation
International business enterprises -- Taxation -- Law and legislation
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