Official Resources
Every primary source this site cites lives here. Read the law in the original, pull filings from the source database, and file through official portals instead of second-hand summaries. Each link comes with a one-line note on what it is for.
United States
- IRS: Form W-8BEN: the status certificate every non-US investor files with their broker; it is the basis for the 30% (or treaty-rate) dividend withholding.
- IRS: Estate tax for nonresidents: the official source for the USD 60,000 threshold and US-situs asset rules covered in this site's estate tax series.
- IRS: US income tax treaties (A-Z): check whether your country has an income tax treaty with the US and read the text.
- SEC EDGAR full-text search: the raw database of 10-K, 10-Q, and 13F filings, free and real-time. The source behind this site's financial statement and 13F work.
- TreasuryDirect: official information on US Treasury securities and the direct purchase channel.
International
- OECD: Global minimum tax (Pillar Two): GloBE Model Rules, administrative guidance, and country-by-country implementation status. The primary source for this site's Pillar Two series.
- OECD: Taxation portal: BEPS materials, the model tax convention, and cross-country tax statistics.
Taiwan
- Ministry of Finance eTax portal: Taiwan's filing system for individual income tax and the alternative minimum tax (basic tax).
- Laws & Regulations Database of Taiwan: full text of the Income Tax Act and the Income Basic Tax Act, the statutes this site cites.
- Market Observation Post System (MOPS): the official filing database for Taiwan-listed companies, including TSMC's local disclosures.
- Taiwan Stock Exchange: market statistics and listing rules for Taiwan-listed shares.
External links are maintained by the respective authorities; this site does not guarantee their timeliness or completeness. If a link is broken, email hello@taxcodeusstocks.com.