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
Elliffe, C.

The Meaning of the Principal Purpose Test: One Ring to Bind Them All?

USD 65
Scalia, R.

VAT in United Arab Emirates, Saudi Arabia and Bahrain - Transitional Rules

USD 45
Annacondia, F.

Practical Information on European VAT

USD 45
Čičin-Šain, N.

New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?

USD 65
Malan, M.T.

New Article 12A of the UN Model Regarding Fees for Technical Services: Ahead of Its Time or a Step Too Far?

USD 45
Sicard, F.

Commission v. France (Case C-416/17): How a Tax Dispute Gave the ECJ the Opportunity to Add a New Piece to Its Cilfit (Case 283/81) Puzzle

USD 45
Weeghel, S. van

A Deconstruction of the Principal Purposes Test

USD 65
Gepp, I.

Taxation of the Digital Economy – The Chilean Approach

USD 45
Wille, P.

New VAT Rules for Vouchers

USD 45
Melnyk, S.

Recent Developments in the Area of Permanent Establishment

USD 45
Canen, D.; Conti, H. de

Can the Brazilian Mutual Agreement Procedure Legislation Be Effective Domestically?

USD 45
Weiss, M.; Brühl, M.

Germany’s Anti-Treaty-Shopping Rule under ECJ Pressure

USD 45