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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12079 results found
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Transfer Pricing in Business Practice in the Light of BEPS and Digital Transformation

Bärsch, S-E.; Ditz, X.; Kluge, S.
USD 45

Luxembourg Tribunal’s Decision: Arm’s Length Interest Rate on a Shareholding Loan and Transfer Pricing Documentation – Analysis of Case N° 40348 of 22 October 2018

Rasch, M.; Cea, A.
USD 45

A Comparison of the US Economic Substance Doctrine with Italy’s New Abuse of Law Rules: Gravitation towards Similar Outcomes?

Mazzoni, G.
USD 45

In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties

Kostić, S.V.
USD 65

Patent Boxes: The Rise, the Change or the Fall?

Theophilou, C.A.
USD 45

Option to Subject the Letting of Immovable Property to VAT

Possoz, M.; Vandeweyer, S.
USD 45

Insurance Premium Tax – Whose Risk Is It Anyway?

Heydari, S.; Carrière, B.
USD 45

Interpreting the Factor of Dominion in Conduit Company Cases

Jain, S.; Prebble, J.
USD 45

Recent Transfer Pricing Developments in Belarus: Taking Careful Steps towards Integration into European Tax Law

Chochiev, A.
USD 45

Supreme Court Decides That Marketing Activities Did Not Constitute Compensable Services

Wittendorff, J.
USD 45

Current Trends Regarding Disclosure Mechanisms: Reporting Ultimate Beneficial Ownership – Part 2

Offermanns, R.H.M.J.; Moniz, R. Botelho
USD 45

Commission

Alvarado, M.
USD 45
Showing 2208 of 12079