• address and contact details of the selected country’s ministry of finance and tax administration, together with a link to their websites, if available;
• tax legislation available on the Internet;
• tax law research guides (see below);
• tax summaries prepared by the government or private parties;
• a link to the country-specific page on the IMF and World Bank websites (this might have links to analytical documents, descriptions of technical assistance and reform projects, and information about the government’s tax policy plans).

You will also be directed to these pages if you conduct a search in the main part of the site by entering a country name in the Keyword field. At the top of the search results page, you will see a link “View external links for (country name)”. Clicking on this will take you directly to your selected country in this links area.

A tax law research guide (TLRG) is currently available for many countries, and more are being developed. The TLRG is oriented to foreigners, and therefore does not assume prior knowledge about the country’s legal system. It includes information such as the constitutional basis for taxation, the official language(s) that legislation may be found in, the sources of tax law (legislation, case law, etc.) and where these sources may be found (on the internet or in hard copy), and references to treaties and other explanatory and analytical material. The TLRG contains links to the tax laws where these are available for public access on the internet, as well as links to other websites where tax information may be found. It may also contain a bibliography. In some countries, detailed guides to tax law research have been made available on the internet by universities or firms. The TLRG may contain links to these guides for further detail.