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
Li, N.

The Impact of the Multilateral Instrument on China

USD 45
Ng, J. (Janice); Fan, Y. (Yvonne); Kinsky, C.B.

Luxury Market – China P&L or Chinese P&L?

USD 45
Yeung, S.Y.A.; Bekkers, L.

The Deduction Limitation for Share Transaction Costs in the Netherlands

USD 45
Joseph, A.

Diverted Profits Tax: Growing Pains

USD 45
McLure, C.E. (Jr.)

US Supreme Court Overturns Quill (1992): Physical Presence Rule for State Sales Tax

USD 45
Mariani, S.

On the Source of Interest

USD 45
Salvadori di Wiesenhoff, V.

Italian Financial Transaction Tax Implications of the Evolving Regulatory Landscape: The Post-MiFID II Financial Market Ecosystem

USD 45
Salehifar, A.

The Overlap between Dispute Settlement Mechanisms in World Trade Organization Agreements and Tax Treaties

USD 45
Joseph, A.

Stapled Structures and Infrastructure Projects

USD 45
Andersson, K.

Should We Use Value Creation or Destination as a Basis for Taxing Digital Businesses? – Krister Andersson’s Comments on the 2018 Klaus Vogel Lecture Given by Professor Michael Devereux

USD 45
Jung, Y. (Youjin)

Taxpayer Fair Trial Rights and BEPS Implementation from the Perspectives of China, France and Korea

USD 45
Yim, K.

Government Support for Foreign Venture Capital Funds Investing in Hong Kong Tech Start-Ups

USD 45