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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12075 results found
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Argentina’s New Controlled Foreign Company Rules Following the OECD/G20 Base Erosion and Profit Shifting Project

Fernández Sabella, F.
USD 45

Understanding the Role of Data in Data-Driven Business Models from a Transfer Pricing Perspective

Schwarz, C.; Stein, S.; Freudenberg, M.
USD 45

Asset Allocation to Bank Permanent Establishments – The German Perspective

Engelen, C.; Tcherveniachki, V.
USD 45

Negative Gearing: Retain or Reform?

Joseph, A.
USD 45

Global Transfer Pricing Conference 2019: Transfer Pricing Developments around the World

Cardoso, G. Capristano
USD 45

Conference Report: Tax Treaty Arbitration

Buriak, S.; Miladinovic, A.; Van West, J-P.
USD 45

Assessment of the Interest Barrier Rule of Article 4 of the EU Anti-Tax Avoidance Directive for a Sample of European Firms

Petutschnig, M.; Rechbauer, M.; Rünger, S.
USD 65

Split Opinions about the Split-Payment Mechanism? A Discussion of the Polish Example

Uchmańska, U.
USD 45

Implementation of the OECD BEPS Action Plan

Hassan, B.
USD 45

Special Issue – Preface

Rossiter, E.P.
USD 45

Special Issue – Introduction

Wijnen, W.F.G.; Pagone, G.T.
USD 45

Tax Litigation in the Federal Courts of the United States: The Role of Precedent in a Changing Legal Environment

Marvel, L.P.
USD 45
Showing 2100 of 12075