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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Title
Title
Year
Year
12079 results found
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Council

Alvarado, M.
USD 45

Parliament

Alvarado, M.
USD 45

Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 2

Merten, M.
USD 45

The OECD/G20 Base Erosion and Profit Shifting Initiative and the 2019 Tax Reform in Japan: Revisions to the Earnings Stripping Rules and the Introduction of Hard-to-Value Intangibles into Transfer Pricing

Hagelin, J.; Muto, S.
USD 45

An EU-Wide Minimum Corporate Tax Rate as an Integral Part of the CC(C)TB: The Analogy of Germany’s Minimum Local Business Taxation

Pagels, K.; Wittenstein, P.U.
USD 45

Proposal for a Common Corporate Tax Base (CCTB): The Case for Foundational Principles

Mock, O.
USD 45

Harmful Tax Competition and Fiscal State Aid: Two Sides of the Same Coin?

Lampreave Márquez, P.
USD 45

French Tax News for 2019: Game-Changing Developments Regarding the Taxpayer/Tax Administration Relationship

Mallaret, A.
USD 45

The Data Economy: On Evaluation and Taxation

Valente, P.
USD 45

Behavioural Transfer Pricing – Towards Enhanced Transparency and Compliance?!

Lagarden, M.
USD 45

Migration of Intellectual Property from Israeli Technology Companies

Hubscher, S.; Houlie, J. (Jacky)
USD 45

GST on Offshore Tour Operators

Joseph, A.
USD 45
Showing 2220 of 12079