Blue J is predominantly trained on authoritative primary resources and Tax Notes’ news and commentary to ensure the breadth and quality of the answers we provide.
Blue J’s View More Sources instantly surfaces cases, documents, legislation, and commentary related to your response.
You’ll find answers supported by Tax Notes’ news analysis and stories, as well as Practice Articles, Special Reports, Viewpoints and much, much more from Tax Notes’ correspondent staff.
Within the US Federal settings, Blue J is trained on:
- Statutes
- Regulations
- Cases
- United States Supreme Court
- Tax Court
- Board of Tax Appeals
- Federal Circuit Courts
- Federal DC Circuit
- Federal Claims Court
- Federal District Court cases
- Federal Bankruptcy Court cases
- Administrative Assistance
- Administrative Assistance Agreements
- Court Opinions
- Definitions
- Income Tax Treaty
- Internal Revenue Bulletin
- IRM
- IRS Action on Decision
- IRS Announcement
- IRS Chief Counsel Advice
- IRS Chief Counsel Advisory Memorandum
- IRS Chief Counsel Notices
- IRS E-Mail Chief Counsel Advice
- IRS FAQs
- IRS Field Attorney Advice
- IRS Field Service Advisory Memorandum
- IRS Form Instructions
- IRS Industry Specialization Program Papers
- IRS Private Letter Ruling
- IRS Program Manager Technical Assistance
- IRS Proposed Regulation
- IRS Publication
- IRS Revenue Procedure
- IRS Revenue Ruling
- IRS Service Center Advice
- IRS Technical Advice Memorandum
- IRS Technical Expedited Advice Memorandums
- IRS Treasury Decision
- IRS Written Determination - Letter Ruling
- Model Tax Treaties
- OECD Pillar Two Commentary and Guidance
- OECD Pillar Two Model Rules
- OECD Transfer Pricing Guidelines
- Quick Reference Tables
- Senate Foreign Relations Committee Hearing Testimony
- Senate Foreign Relations Committee Hearing Transcripts
- Senate Foreign Relations Committee Reports
- Tax Notes Joint Committee on Taxation Explanations
- Tax Notes Letters to the Editor
- Tax Notes News Analysis
- Tax Notes News Stories
- Tax Notes Practice Articles
- Tax Notes Special Reports
- Tax Notes Tax Article Abstracts
- Tax Notes Treaty Summaries
- Tax Notes Viewpoint
- Treasury Department Technical Explanations
- Treaty Protocol
- Treaty Technical Explanation
- U.S. Ratification Instruments
Asking about state tax?
Blue J offers coverage for all 50 states, including federal, state, and local government data sources. Blue J's state and SALT coverage includes the areas of state, local, and property tax.
Within the Canadian Tax settings, Blue J is trained on:
- Statutes: ITA, ETA and GMTA
- Regulations
- Definitions
- Income Tax Folio
- CRA Roundtable
- Cases
- Supreme Court of Canada
- Federal Court of Appeals
- Tax Court of Canada
- Federal Court
- Administrative Assistance Agreements
- Administrative Letter
- Advance Income Tax Rulings
- Canadian Tax Treaty
- Canadian Tax Treaty Amending Protocol
- CRA Conference Statement
- CRA FAQs (from website)
- CRA Publications (from website)
- Department of Finance Explanatory Notes to Legislative Proposals
- Excise Interpretations
- External Technical Interpretation
- Federal budget 2024
- Finance Comfort Letters
- General Information Letter
- GST/HST Interpretations
- GST/HST technical publications
- Income Tax Audit Manual
- Income Tax Severed Letter
- Internal Technical Interpretation
- Ministerial Correspondence
- Ministerial Letter
- OECD Pillar Two Commentary and Guidance
- OECD Pillar Two Model Rules
- OECD Transfer Pricing Guidelines
- Tax Notes News Stories
- Tax Notes Practice Articles
- Tax Notes Special Reports
- Tax Notes Tax Article Abstracts
- Tax Notes Viewpoint
- Technical Interpretation
- Treaty Summaries
Asking about provincial tax?
Blue J offers coverage across Canadian provinces and territories, including federal and provincial government data sources. Blue J’s provincial coverage includes income tax, sales tax, and related provincial tax regimes.
Blue J offers coverage across Canadian provinces and territories, including federal and provincial government data sources. Blue J’s provincial coverage includes income tax, sales tax, and related provincial tax regimes.
Within the UK settings, Blue J is trained on:
- UK Public General Acts
- UK Statutory Instruments
- Acts of the Scottish Parliament
- Scottish Statutory Instruments
- Acts of the Senedd
- Regulations made under Senedd Acts
- Acts of the Northern Ireland Assembly
- Statutory Rules of Northern Ireland
- HMRC Manuals and Guidance
- VAT Notices
- UK Tax Treaties
- Tax Notes Commentary
- OECD Pillar Two Model Rules
- OECD Pillar Two Commentary and Guidance
- OECD Transfer Pricing Guidelines
The following types of cases are covered:
- First Tier Tribunal (Tax Chamber)
- VAT & Duties Tribunal
- Special Commissioners
- Upper Tribunal (Tax and Chancery Chamber)
- Upper Tribunal (Administrative Appeals Chamber)
- High Court (Chancery Division)
- High Court (King’s Bench Division - Administrative Court)
- Court of Appeal (Civil Division)
- Court of Appeal (Criminal Division)
- Court of Session
- House of Lords
- Supreme Court
Within Cross-Border (Available in All Jurisdiction Settings):
Blue J’s cross-border coverage is available across U.S., Canadian, and UK settings. International materials are sourced from IBFD (International Bureau of Fiscal Documentation), a leading publisher of cross-border and multinational tax content.
This includes:
Treaty & Multilateral Materials
- Tax Treaties
- Tax Treaty Case Law Summaries
- Withholding Rates Tables
- Model Conventions
- Multilateral Instrument (MLI) Country Monitor
- MLI Reservations and Notifications
- International Organizations’ Documentation
Country Surveys, Analyses & Key Features
- Corporate Taxation – Country Surveys & Analyses
- Individual Taxation – Country Surveys & Analyses
- Business and Investment Surveys
- Investment Funds & Private Equity
- Permanent Establishments
- Country Key Features (including subnational coverage for Canada, Switzerland, and the United States)
- State/Provincial Corporate and Individual Taxation Surveys
Transfer Pricing & Global Minimum Tax (BEPS / Pillar Two)
- Transfer Pricing (including tables and documentation guidance)
- Transfer Pricing & Business Restructuring
- Transfer Pricing & Customs Valuation
- Transfer Pricing & Intra-Group Financing
- Transfer Pricing & Dispute Resolution
- BEPS Country Monitor
- Global Minimum Tax Monitor
- The Justification and Structure of the GloBE Model Rules
EU & European Union Materials
- European Commission Decisions
- Commentary on EU Direct Tax
- ECJ Case Summaries (Direct Tax and VAT)
- ATAD Implementation Tables
- DAC6/DAC7 Compliance Tables
- EU Directives and Legislative Materials (including VAT Directives)
- EU VAT Guidance
- European Taxation Commentary
Case Law & Specialized Monitoring
- Domestic Cross-Border Case Law
- IIA Case Summaries
- Digital Taxation Monitor
- Environmental and Green Taxes Monitor
Journals & Technical Publications
- Tax News Service
- Asia-Pacific Tax Bulletin
- Bulletin for International Taxation
- International VAT Monitor
- International Transfer Pricing Journal
- World Tax Journal
- International Tax Studies
- Tax Accounting & Risk Management
- Tax Risk Management Monitor
Blue J also incorporates Tax Notes International content, including Practice Articles, Special Reports, Court Opinions, Court Orders, News Releases, and other international tax materials.
Authoritative government web sources
Blue J is trained on authoritative government and intergovernmental web sources used to support answer generation where appropriate. These sources include statutes, regulations, administrative guidance, court decisions, treaty texts, and other official materials published by government and international authorities.
Blue J is trained on authoritative government and intergovernmental web sources used to support answer generation where appropriate. These sources include statutes, regulations, administrative guidance, court decisions, treaty texts, and other official materials published by government and international authorities.