LREP > IV. SPECIFIC
EP TOPICS > J. International Tax Planning
As mentioned on my
Home Page, I am very thankful and honored that Legal
Research for Estate Planners (LREP) has evolved to a
national resource on estate planning (with reviews provided
by many fellow practitioners) from its single page
beginning. To allow efficient research, LREP is divided into
six (6) systematic categories, descending from more general
estate planning (EP) research information to more specific,
practical information on estate planning. This LREP
subcategory of EP TOPICS features international tax and
estate planning information, including planning for
non-resident spouses. I hope that you find this category of
sites helpful.
1. Organizations
The International Academy of Estate and Trust
Law
National Asset Protection Institute
2. General International Tax Planning
Sites
"United States Taxation of the International
Private Client Overview" (March 2000)
- Dean C. Berry & Jennie Cherry (Morgan, Lewis & Bockius) (excellent overview)
(7/29/2002) (under "Publications" and use "Search" feature
with author "Berry" to find referenced article) (
12/6/2002)
Ernst & Young International Home
(excellent: numerous international tax articles and
resources) (6/22/2001)
Ross Tax World
(formerly UK Tax World of Harry J. Ross)
Offshore Web Site -
Global Group, Ltd.
3. Publications on International Tax
Planning
Lex Mundi Publications (incredibly useful
"Guides to Doing Business," which evidently replaced the "International
Tax Deskbook," with separate chapters on numerous countries)
(9/10/2000) ( 4/18/2004)
International Tax Review™
- Legal Media Group
Tax-news.com™
(abundant offshore resources and news) (6/22/2001)
Issues Archive -
Canadian Tax Highlights (articles on a wide variety of
Canadian tax issues, searchable by subject, author, date, or
full-text issue) (9/29/2001)
"Basic Techniques of International Tax
Planning" - 'Lectric Law Library®
The Library Catalog
- Tax Library (Cyberhaven.com) (free articles on topics from
asset protection to FLPs to trusts for IRAs)
Asset Protection -
The Adkisson Analysis (Jay D. Adkisson) (an abundance of
articles and information on international tax and asset
protection planning)
(10/6/2002)
The Riser Law Firm
(Christopher M. Riser) (articles and information on
interational tax and asset protection planning)
(10/13/2002)
Asset Protection Resources State-by-State - The Asset
Protection Book (Jay D. Adkisson & Christopher M. Riser)
(7/3/2004)
Fraudulent Transfer
(Jay D. Adkisson & Christopher M. Riser) ("devoted
exclusively to considering fraudulent transfer law,
primarily the U.S. Uniform Fraudulent Transfers Act ("UFTA")
and the cases interpreting the Act")
(10/13/2002)
Advanced Asset Protection Planning
- Donlevy-Rosen & Rosen, P.A. (Coral Gables, FL) (articles
and links)
(1/5/2002)
Asset Protection Corporation
(New York, NY) (articles and links) (6/22/2001)
4. Research on International Tax
Planning
WorldLII
- World Legal Information Institute ("Free,
independent and non-profit access to worldwide law") (11/28/2003)
Country Tax Guides - Snapshots - Country Briefings -
Deloitte, Touche, Tohmatsu (11/28/2003)
"Legal Research on International Law Issues
Using the Internet" - Lyonette
Louis-Jacques (Foreign and International Law Librarian and
Lecturer in Law University of Chicago Law School)
(well-known authority on Internet legal research and
particularly international law) (9/29/2001)
FindLaw > International Resources > Countries
(excellent library of links to resources on most countries)
(7/29/2002)
Income Tax Treaties
- IRS (9/2/2001) ( 12/6/2002)
Moneynet -
(a "financial resource centre" that provides information on
"Offshore" jurisdictions, "Europe," the "Americas," the "Far
East," and other jurisdictions) (11/28/2003)
Internationales Steuerrecht im Internet (International
Tax Law on the web) - Professor Claus Lemaitre ("Free
database of all German double taxation treaties and more
information about German International Tax Law") (11/28/2003)
Germany Info: Business & Technology: Tax Information -
German Embassy (Washington, D.C.) (11/28/2003)
Mexican Law
- Professor Jorge A. Vargas (U. of San Diego Law)
 (1/23/2005)
Guide to Foreign and International Legal
Databases - New York University
Law Library (superb resource and an excellent starting
point) (9/29/2001)
International & Foreign Law
- LLRX.com Resource Center (features "Country Guides" for
numerous countries, "Topical Guides," and other resources;
Marci Hoffman & Mirela Roznovschi, eds.) (9/29/2001) (
6/16/2002)
Cross Border Tax and Transactions
5. Miscellaneous International Tax
Planning Sites (11/28/2003)
AltaVista's
Babelfish Translation Service (translates blocks of text
or entire Internet pages between various languages including
English, French, German, Italian, Japanese, Portuguese,
Russian, and Spanish) (11/28/2003)
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