Requires Oxford SSO. Includes Tax Treaties among Sources. "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.
Requires Oxford SSO for remote access. Titles include Model Tax Convention on Income & on Capital 2010
The website of the Organisation for Economic Cooperation and Development (OECD) featuring its publications and data. Includes content previously available through the SourceOECD and OECD iLibrary platforms.
"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."