CTIM -- RESOURCE CENTRE

Additional Resources Available at CTIM Resource Centre

CTIM has upgraded the technical resources available for the benefit the members. We have recently subscribed to a new online resource, OECD Taxation i-Library, which is an addition to the existing subscriptions to online Malaysian and Singapore Tax Cases, Malaysian Tax Treaties and Malaysian Revenue Legislation (all published by CCH), as well as Lawnet (published by National Printer of Malaysia).

Members only may access the online resources via the computer terminal at the Resource Centre of the Institute.

Below are brief descriptions of the online resources currently available to members.

· OECD iLibrary is one of the most comprehensive online resources on the world economy, society, education and environment. It contains publications and statistics published since 1998 by OECD (Organisation for Economic Cooperation and Development), International Energy Agency (IEA), Nuclear Energy Agency (NEA), OECD Development Centre, PISA (Programme for International Student Assessment), and International Transport Forum (ITF).

It has 6,200 e-book titles, 1,000 journal issues, 12,000 articles, 2700 working papers, 14,000 tables and graphs, 290 cross-searchable datasets.

Taxation theme is one of the 17 thematic collections of OECD iLibrary. It includes a broad range of taxation information, such as tax evasion, harmful tax practices, administration of tax policy, environmental taxes, tax standards setting and international comparable statistics, etc. OECD Taxation iLibrary has over 200 e-books, more than 100 issues and articles as well as over 75 datasets. Some of the contents are as follows:

Annuals and Outlooks such as –


· Benefit systems and work incentives

· Benefits and wages

· Consumption Tax Trends

· Model Tax Convention on Income and on Capital

· OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

· Tax Co-operation

· Taxing Wages


Papers –

· OECD Journals: Competition Law and Policy


Book Series

· Global Forum on Tax Transparency and Exchange of Information for Tax Purposes

· Issues in International Taxation

· OECD Tax Policy Studies

Databases –

· Revenue Statistics

· Comparative Tables

· Financing Of Social Security Benefits

· Contributions and taxes paid by government

· European Union VAT and Customs Duties

· Reference Series

For more information about OECD iLibrary, members may read a general brochure, the OECD iLibrary Catalogue, at http://issuu.com/oecd.publishing/docs/oecd-ilibrary-themes-catalogue#download, Terms and Conditions, Copyright and Permissions, Privacy Policy and Help page.

· CCH Online

(a) Malaysia and Singapore Tax Cases :

(b) Malaysian Revenue Legislation :

(c) Malaysian Tax Treaties :



· PNMB-LawNet :

This is an Internet Division of Percetakan Nasional Malaysia Berhad (PNMB), providing an Online Library of Malaysian Laws which contains the authoritative text of the Laws of Malaysia.

LawNet started its operation since 1998 and has since included Updated Acts of Parliament, Principal Acts (Original), Amendment Acts, Ordinances, Bills Supplement, Updated Rules & Regulations, Legislative Supplement (A), Legislative Supplement (B), Federal Constitution, Criminal Procedure Code, Penal Code, National Land Code, Rules of Court, Court Forms, General Orders and"Arahan Perbendaharaan". LawNet launched its electronic Gazette (e-Gazette), an electronic version of Malaysia Gazette printed by PNMB, the official printer appointed by the Government of Malaysia since 2001.

LawNet also contains among others value-added services such as the Istilah Undang-undang, Latin Dictionary, Index of Subsidiary Legislation and selected Judgments of the Privy Council. LawNet is expanding its range of database and value-added services.