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Journal Articles

In each of our journal articles, you’ll find industry insights, knowledge and opinions on the latest developments in tax. If you want to hear what the experts are saying, IBFD journals have it first.

399 results found
Mulder, F.; Cattel, Y.C.

Abuse of Law under EU Directives

USD 45
Kolstad, I.

Protected Tax Havens: Cornering the Market through International Reform?

USD 65
Neto, L.F.

Transfer Pricing and Deemed Arm’s Length Approaches: A Proposal for Optional Safe Harbour Methods Based on Accurate Predetermined Margins of Profitability

USD 80
Joseph, A.

Stapled Structures – Toughening up the Rules

USD 45
Zutt, J.; Plattel, A.

VAT Treatment of the Assignment of Debt

USD 45
Sheehan, J.; Balinas, D.

Recent Developments in Myanmar Tax Law

USD 45
Doobay, S.

The MLI Enters into Force for Canada on 1 December 2019

USD 45
Cardoso, G. Capristano; Petruzzi, R.

Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?

USD 65
Hassan, B.

Impact Assessment of Asset Declaration Scheme 2019 on Documentation of Foreign and Domestic Assets

USD 45
Teijeiro, G.O.; Vázquez, J.M.

Taxation of the Ride-Sharing Economy: Source Taxation through Service Permanent Establishment Provisions Revisited – The Case under the Argentine Treaty Network

USD 45
McGill, R.K.

Section 871(m) and Qualified Derivatives Dealer Explained

USD 45
Zahra, I.

The Principal Purpose Test: A Critical Analysis of Its Substantive and Procedural Aspects – Part 2

USD 45