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.

11870 results found
Čičin-Šain, N.; Ehrke-Rabel, T.; Englisch, J.

Joint Audits: Applicable Law and Taxpayer Rights

USD 65
Matesanz, F.

The Certified Taxable Person Status

USD 45
Joseph, A.

Developments in Australian Anti-Hybrid Legislation

USD 45
Tardivon-Lorizon, E.; Quenette, A.Z.

Indirect Taxation of E-Commerce – Significant Recent Changes in the United States and the European Union

USD 45
Tuominen, J.

The Link between Transfer Pricing and EU Customs Valuation Law: Is There Any and How Could It Be Strengthened?

USD 45
Hidayat, A.; Astuti, M.D.

A Critical Analysis of Indonesia’s New Controlled Foreign Company Rules

USD 45
Debelva, F.

Fairness and International Taxation: Star-Crossed Lovers?

USD 65
Dugar, A.; Bhandari, L.

Case Note: Global Reservations Fees Held to be Income Derived Through a Permanent Establishment

USD 45
Dugar, A.; Bhandari, L.

Case Note: Payments to Foreign Entity to Accelerate Access to Online Content Not Income under Income Tax Act or United States Treaty

USD 45
Jain, S.; Prebble, J.

Beneficial Ownership and the Contractual Obligation of an Interposed Company to Pass On Income

USD 45
Alvarado, M.

Commission

USD 45
Alvarado, M.

Court of Justice

USD 45