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
12079 results found
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At a Crossroads: Mandatory Disclosure under DAC-6 and EU Primary Law – Part 2

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

Fowler v. HMRC and the Murky Waters of Treaty Interpretation

Jupp, A.; Atkinson, J. (Joshua)
USD 45

UAE VAT: A Royale with Cheese

Doremalen, T. van; Kolkman, W.S.F.
USD 45

New Digital Business Tax on Online Advertising in Austria

Mayr, G.
USD 45

Implementation of Country-By-Country Reporting to Tackle BEPS: Assessment of the Potential Benefits

Wahyuni, A.T.; Anggoro, A.W.; Sirait, D.
USD 45

Interest Deductibility: Implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the Future of Transfer Pricing of Intra-Group Finance

Burnett, C.A.
USD 45

Tax Avoidance in the Spotlight: The EU Mandatory Disclosure Rules and Their Impact on Asset Managers and Private Equity

Clappers, T.; Mac-Lean, P.
USD 45

The Implementation of ATAD into Luxembourg Law

Fisch, J-L.; Budzin-Dang, A.
USD 45

International Trade in B2B Services under VAT/GST Law and the Role of Permanent/Fixed Establishments: A Comparison of EU VAT and Singaporean GST in the Light of the OECD VAT/GST Guidelines

Spies, K.
USD 45

Hybrid Mismatch and Targeted Integrity Rules

Joseph, A.
USD 45

Cognitive Biases in Functional Analysis Interviews – Part 2: Biases Affecting Pre-Interview Briefing and Actual Interview

Pansé, A.
USD 45

Commission

Alvarado, M.
USD 45
Showing 2172 of 12079