Legal & Regulatory Resources.
A curated reference library of key legislation, regulatory frameworks, and official government portals across the jurisdictions I work in — international taxation, anti-dumping, and company formation.
International Taxation
OECD & Global Frameworks
OECD Model Tax Convention
The primary international framework for bilateral tax treaties.
OECD BEPS Action Plans
Base Erosion and Profit Shifting — 15 action plans reshaping international tax.
OECD Transfer Pricing Guidelines
Arm's length principle and transfer pricing documentation standards.
UN Model Double Taxation Convention
UN model convention, particularly relevant for developing country treaties.
Global Forum on Transparency (OECD)
Automatic exchange of information (AEOI) and CRS standards.
India
Taxation
Income Tax Act 1961
Primary legislation governing direct taxation in India.
GST Acts & Rules
CGST, IGST, UTGST Acts and associated rules.
Customs Act 1962
Governing import/export duties and customs procedures.
Transfer Pricing — Section 92 IT Act
Indian transfer pricing provisions under the Income Tax Act.
DTAA — India Tax Treaties
India's Double Taxation Avoidance Agreements with 90+ countries.
Corporate & Trade
Companies Act 2013
Primary legislation for company formation and governance in India.
FEMA 1999
Foreign Exchange Management Act — governing cross-border transactions.
DGTR — Anti-Dumping & Trade Remedies
Directorate General of Trade Remedies — India's trade defence authority.
SEBI Regulations
Securities and Exchange Board of India regulations.
RBI Master Directions
Reserve Bank of India master directions on FEMA and banking.
Europe
Taxation (EU & Germany)
Einkommensteuergesetz (EStG) — Income Tax Act
German Income Tax Act governing individuals and businesses.
Körperschaftsteuergesetz (KStG) — Corporate Tax
German Corporate Income Tax Act for GmbH and AG entities.
Umsatzsteuergesetz (UStG) — VAT Act
German Value Added Tax Act.
Außensteuergesetz (AStG) — Foreign Tax Act
German Foreign Tax Act — CFC rules and transfer pricing.
Bundeszentralamt für Steuern (BZSt)
Federal Central Tax Office — tax identification and withholding.
Corporate, Trade & Anti-Dumping
GmbH-Gesetz (GmbHG)
Law on Limited Liability Companies (GmbH formation and governance).
Aktiengesetz (AktG) — Stock Corporation Act
Governing Aktiengesellschaft (AG) formation and governance.
Handelsgesetzbuch (HGB) — Commercial Code
German Commercial Code — accounting, trade register, partnerships.
Handelsregister (Trade Register)
Official German trade register for company registration and filings.
EU Anti-Dumping — European Commission
European Commission trade defence — anti-dumping and countervailing duty investigations.
EU Trade Defence Instruments
EU trade defence policy, regulations, and ongoing investigations.
United States
Taxation
Internal Revenue Code (IRC)
US federal tax code — the primary source of US tax law.
IRS International Taxpayers
IRS guidance for foreign businesses and cross-border transactions.
US Transfer Pricing — IRC §482
IRS transfer pricing rules and documentation requirements.
US Tax Treaties
Complete list of US income tax treaties with foreign countries.
FATCA — Foreign Account Tax Compliance
FATCA reporting requirements for foreign financial institutions.
Trade & Anti-Dumping
US Department of Commerce — Anti-Dumping
DOC anti-dumping and countervailing duty orders and investigations.
US International Trade Commission (ITC)
ITC injury determinations in anti-dumping and CVD proceedings.
US Customs & Border Protection
CBP trade enforcement, duty collection, and import regulations.
USTR — Trade Representative
US trade policy, Section 301 tariffs, and trade agreement negotiations.
Thailand
Taxation
Revenue Code of Thailand
Thai Revenue Code governing income tax, VAT, and withholding tax.
Thai Revenue Department
Official tax authority — filings, rulings, and tax treaty information.
Thailand Tax Treaties
Thailand's double tax agreements with 61 countries.
Transfer Pricing — Thai Guidelines
Thai Revenue Department transfer pricing documentation requirements.
Corporate & Trade
Department of Business Development (DBD)
Company registration, trade register, and business licensing in Thailand.
Board of Investment (BOI) Thailand
Investment promotion, BOI privileges, and foreign business setup.
Foreign Business Act B.E. 2542
Restrictions and licensing for foreign business operations in Thailand.
Thai Anti-Dumping — Department of Foreign Trade
Thai trade remedy investigations and anti-dumping proceedings.
Customs Department Thailand
Thai customs regulations, tariff schedules, and import/export procedures.
These links are provided for reference purposes only and point to official government and international body websites. Laws and regulations change frequently — always verify the current version with the relevant authority or a qualified professional before relying on any provision.
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