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.

11871 results found
Serbini, S.

Recent Legislation on the Tax Regime Applicable to “Carried Interest”

USD 45
Hassan, B.

Pakistan’s Efforts to Implement the Common Reporting Standard

USD 45
Silberztein, C.; Granel, B.

The French Supreme Administrative Court Provides Useful Clarifications on the Deduction of Government Subsidies from the Cost Base in Applying Cost-Based Transfer Pricing Methods

USD 45
Lambillon, O.; Hoogendijk, F.

Tax Shelter for Scale-Ups

USD 45
Vermeulen, H.; Dafnomilis, V.I.

The (Draft) Laws Implementing ATAD I – An Overview of Implementation for Financial Undertakings in Different Member States, Especially as Regards the EBITDA Rule

USD 45
Bonnici, R. (Ruth)

The European Commission’s Arm’s Length Standard: Relationship and Compatibility with the Arm’s Length Principle under Transfer Pricing

USD 45
Dong, Y.; Kaur, B.

The Potential Effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative Regarding Excessive Interest Deductions on Companies in Asia

USD 45
Tandon, S. (Suranjali)

Tax Challenges Arising from Digitalization

USD 45
Hassan, B.

Do Tax Audits Contribute to Tax Revenue and Deter Tax Evasion? – An Exploratory Study of Tax Audits in Pakistan

USD 45
Peng, C. (X.); Lagarden, M.

DEMPE Functions and the RACI Concept – More Clarity or Confusion Ahead?

USD 45
Hagelin, J.

A Practical Guide to the Four-Tiered Documentation Approach and Contemporaneous Documentation Requirements in Japan for Foreign Multinationals

USD 45
Pérez Gautrin, C.

US Tax Cuts and Jobs Act: Part 1 – Global Intangible Low-Taxed Income (GILTI)

USD 45