How we approach public tax research.

Our methodology explains how sources, dates, scope and corrections are presented on this website. It does not turn general information into individual tax advice.

Source selection

Where a source is displayed, the article identifies the publisher, document and link. Source retrieval, publication, substantive update and review are distinct dates; one does not stand in for another.

Scope and change

Cross-border tax outcomes depend on facts, periods and jurisdictions. We aim to identify relevant scope, assumptions and limitations. Proposed rules and policy developments are labelled as such when that status is known.

Review and automation

Not every historic item has recorded review metadata. We do not add reviewer identities or universal review claims where records are absent. Automated tools may assist editorial work, but source checking and publication remain separate steps.

Corrections

• Report a concern with the public article reference and relevant source where possible.
• Use an article correction link or contact the Institute.