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.
Daily rulings and draft rules are not mixed into this directory. Use Tax Brief to scan today's and yesterday's official releases, then open the source.
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.