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
Alvarado, M.

Parliament

USD 45
Pötgens, F.P.G.; Kool, E.M.L.

The Status of Mutual Agreement between the Netherlands and Germany on the Allocation of Severance Payments

USD 45
McGill, R.K.

GATCA: A 2018 Update to the Globalization of Anti-Tax Evasion Frameworks

USD 45
Teichert, F.

ECJ Referral on whether Withholding Tax Burden on Foreign Pension Funds Receiving Dividends from Domestic Corporations Infringes the Freedom of Movement of Capital

USD 45
Huibregtse, S.B.; Muñoz Rodríguez, S.C.; Severini, B.; Delgado Perea, A.

Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America Following the OECD/G20 Base Erosion and Profit Shifting Initiative

USD 45
De Carolis, D.

The EU Dispute Resolution Directive (2017/1852) and Fair Trial Protection under Article 47 of the EU Charter of Fundamental Rights

USD 45
Hagelin, J.

Ex Post Facto Considerations in Transfer Pricing of Hard-to-Value Intangibles: Practical and Methodical Issues with the HTVI Approach

USD 45
Koury, P.A. Cavalcante

The End of the “Luxembourg Effect”: An Analysis of the Protection of Fundamental Freedoms Regarding Exit Taxes and Implementation of Anti-BEPS Measures by the European Union

USD 45
Adoe, A.

Allocation of Head Office Expenses and the Interpretation of Article 7(3) of the United Nations Model Tax Treaty

USD 45
Dugar, A.; Bhandari, L.

Case Note: Subsidiary of Foreign Parent Not Permanent Establishment in India

USD 45
Dugar, A.; Bhandari, L.

Case Note: Lenders’ Fees Not Linked to Loan Are Not Interest Income

USD 45
Dugar, A.; Bhandari, L.

Case Note: Non-Compete Fees Paid on the Sale of Shares Not Taxable

USD 45