Q. Information on taxation

European Commission. Taxation and Customs Union webpage

"Taxes in Europe" Database is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. Access is free for all users. The system contains information on around 650 taxes, as provided to the European Commission by the Ministries of Finance of the EU Member States.

US Internal Revenue Service. IRS

Instituto de Estudios Fiscales (España) 

OECD's taxation work covers a broad range of activities, including tax evasion, harmful tax practices, and environmental taxes. Go to the Tax Policy

Go to World Bank - Business Ready (B-READY) (B-READY improves upon and replaces Doing Business).

Use our Discovery to identify books in IESE's collections.

Tax Foundation: Historical country data and analysis:
- Corporate Tax Rates around the World
- European Tax Maps

For tax rates between 2006 and 2020, use KPMG's Tax Rates online tool to:
•Compare (the highest) corporate, indirect and individual income tax rates for one country, for any given year(s)
•Compare one tax type across multiple countries, for any given year(s)

Deloitte offers information on the tax structure in many foreign countries through their guides and highlights series. They also show tables of rates for comparison purposes. Visit their website here.

Also check these various tax websites:

• IRS audit technique guides. Search: "audit technique guides"
• KPMG - Tax & Legal 
• Market Segment Specialization Program - IRS information on small business
• Roth IRA website
• State government tax collections - See Annual Survey of State Government Tax Collections (STC) 
• Tax & accounting sites directory
• Tax Policy Center
• U.S. Tax Code On-Line