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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Title
Year
Year
12080 results found
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Council

Xygka, A.
USD 45

Interpretation under the Multilateral Instrument (MLI) – Part One

Pötgens, F.P.G.; Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Maisto, G.; Miyatake, T.; Nikolakakis, A.; Raad, C. van; Schönfeld, J.; Vann, R.J.; Wiman, B.
USD 45

VAT on Directors’ Fees in Luxembourg: A Shift in the Legal Landscape

Wersand, F.; Azovs’ka, V.; Becker, J. (Jennifer); Onate Carrasco, M.J.
USD 45

Divergent Interpretation about Software Payments under Turkish Tax Treaty Law

Ferhatoğlu, E.
USD 45

CFC Rules (Model B): No Compensation for Foreign Taxes Needed According to Advocate General Kokott

Wouters, P.
USD 45

Compliance with Global Minimum Tax Rules in the First Years – Application of the Transitional CbCR Safe Harbour Rules

Law, S.B.
USD 45

Pilot Reforms of China's Tax Litigation Mechanism: Xiamen Model versus Shanghai Model

Li, N.
USD 45

Report of the Proceedings of the Fourteenth Assembly of the International Association of Tax Judges Held in Paris, France, on 13 and 14 September 2024

Michel, B.
USD 45

Applicability of OECD-Developed GloBE Explanatory Materials within the Legal Framework of the European Union

Zvonarjova, M.
USD 80

Seizing the Lion’s Share: A Snapshot of Recent Tax Shifts Impacting Investment Funds in Singapore

Lim, E. (Eugene); Yeo, M.
USD 45

Dealing with the Cost of Import GST in Singapore

Koh, S.H.
USD 45

A VAT System for the Economically Disadvantaged

Echevarría Zubeldia, G.
USD 45
Showing 168 of 12080