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.

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12029 results found
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Denger, B.

Administrative Court of the Canton of Zug, Decision A 2023 1 (5 December 2024): Inadmissibility of Multi-Year Testing for Negative Operating Margin Resulting from Routine Distribution Activities

USD 45
Ökten, R.; Schoorl, D.; Kleimann, M.

Comparability Analysis in Practice: Recent Developments from Transfer Pricing Audits and Court Cases

USD 45
Scandone, F.S.; Dri, S.

Italian Digital Service Tax: Will the Sunset Clause Never Apply?

USD 45
Duvinage, L.

Focus on Fairness – The Binding Power of Requests for Recovery and Precautionary Measures under the EU Recovery Directive (2010/24)

USD 45
Mukherjee, S. (Sacchidananda)

Who Benefits from the Concessional Corporate Tax Regime in India?

USD 45
Wingerter, B.; Boom, J. van

On Trial: The Burden of Proof in Dutch Transfer Pricing Case Law

USD 45
Marsit, S.; García, X.

The UN Tax Framework Convention: How It Started, What Has Happened and Where Is It Going for Developing Countries

USD 45
Conort, B.; Weigelt, Y.

Principal Structures in Europe: A View from Germany and France

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Parliament

USD 45
Xygka, A.

Council

USD 45
Wroblewski, P.; Rasch, M.

Navigating Fund Structures in Luxembourg: Effective Transfer Pricing Mitigating Tax Audit and Regulatory Risks

USD 45