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.

11872 results found
Bronżewska, K.; Majdańska, A.

The New Wave of Cooperative Compliance Programmes and the Impact of New Technology

USD 45
CFE ECJ Task Force

Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment

USD 45
Karaianov, K.

The ATAD 2 Anti-Hybrid Rules versus EU Member State Tax Treaties with Third States: Is Override Possible?

USD 45
Lobita, J. Carmona

The ATAD’s Interest Limitation Rule – A Step Backwards?

USD 45
Guarino, S.

Permanent Establishment, “Building Sites” and “Observations” on the Commentary: Some Comments in Light of the Recent Supreme Court Decision in Case No. 28059

USD 45
Grambeck, H-M.

Electronic Marketplaces May Be Held Liable for German VAT – New Rules Entered into Effect on 1 January 2019

USD 45
Dugar, A.; Bhandari, L.; Jain, D. (Dhruvi)

Case Note: Credit Card Payment Infrastructure and Network Constitutes a Permanent Establishment in India

USD 45
Dugar, A.; Bhandari, L.

Case Note: High Court Determines Interest Rate on Foreign Associated Enterprise’s Overdue Debt

USD 45
Özgenç, A.S.

Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment

USD 45
Kayis-Kumar, A.

Simulating Tax Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rules

USD 65
Merten, M.

Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 1

USD 45
Radeva, Y.

VAT Implications of Cancellation Charges: New Substance-over-Form Rule?

USD 45