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.
12075 results found
Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change?
USD 65
Multilateral Instrument: Analysis of Options and Notifications with Reference to the Prevention of Treaty Abuse Article
USD 45
Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises
USD 45
Holding Companies and Leveraged Buy-Outs in the European Union Following BEPS: Beneficial Ownership, Abuse of Law and the Single Taxation Principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
USD 45
Royalties Exceeding an Arm’s Length Value: Deemed (In)applicability of “Secondary Adjustments” in Italy
USD 45
Brexit: Deal or No Deal? Regulatory and Tax Implications for the Banking and Financial Services Industry – Part I
USD 45
The Impact of IFRS 16 on the Application of the Earnings Stripping Rule for Dutch Tax Purposes
USD 45
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