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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Year
12078 results found
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Court of Justice

Alvarado, M.
USD 45

The GE and Formula One Cases

Sharma, S. (Sanjeev)
USD 45

Bilateral Agreement Signed between India and the United States for the Exchange of Country-by-Country Reports

Patel, V.T.; Rajpurohit, Y.V.; Bandyopadhyay, A.
USD 45

Foreign-Located Immovable Property Protected against Discriminatory Taxation of Cross-Border Inheritance: Comments on the Huijbrechts Decision (Case C-679/17)

Szczepański, J.K.
USD 45

The Spanish Digital Services Tax: A Paradigm for the Base Enlargement & Profit Attraction (BEPA) Plan for the Digitalized Economy

Nocete Correa, F.J.
USD 45

The Taxation of the Portuguese Venture Capital Industry

Câmara, F. de Sousa da; Santiago, B.; Amaro, R. Andrade; Barbosa, P. Capitão
USD 45

The Impact of ATAD 2 on Real Estate and Private Equity Funds

Cabollet, T.C.
USD 45

Denying Tax Amortization for Goodwill in Corporate Restructuring – A Controversy Surrounding the Scope of Intangibles

Memon, N.
USD 45

The OECD Public Consultation Document on Addressing the Tax Challenges of the Digitalization of the Economy: Strengths and Weaknesses of the Three Proposals for Revising Profit Allocation and Nexus Rules

Samari, A.S.
USD 45

Latvia’s New CFC Rules

Kronbergs, Z.G.
USD 45

ATAD Implementation in Belgium: An Analysis of the New Interest Limitation Rule

Heyvaert, W.E.C.; Moonen, E.
USD 45

At a Crossroads: Mandatory Disclosure under DAC-6 and EU Primary Law – Part 2

Blum, D.W.; Langer, A.
USD 45
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