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
Michel, B.

Payments for the Use of a Footballer’s Image Rights: A Belgian Court’s Interesting Endeavour at Treaty Qualification

USD 45
Bonekamp, M.; Snel, F.

Financial Transactions: Dutch Guidance versus the OECD Discussion Draft

USD 45
Bal, A.M.

US Regulatory Framework for Cryptocurrency Transactions

USD 45
Xu, D. (Diheng)

Tax Risks for Chinese Investments in ASEAN under the Belt and Road Initiative

USD 45
Joseph, A.

The Effect of Global Intangible Low-Taxed Income on US Investment in Australia

USD 45
Loya, A.S.

US Base Erosion and Anti-Abuse Tax vis-à-vis Indian Transfer Pricing Regime: Impact on Indian Enterprises

USD 45
Piantavigna, P.

Reflections on the Fight against Aggressive Tax Planning (When the Law Is Silent)

USD 65
Lee, K.G.

Korea’s Recent International Tax Reform Plan

USD 45
CFE Tax Advisers Europe

Opinion Statement CFE 1/2018 on the Importance of Taxpayer Rights, Codes and Charters on Tax Good Governance

USD 45
De Troyer, I.

The New European Union-Norway Agreement on Administrative Cooperation in the Field of VAT and Other Taxes

USD 45
Nieminen, M.

The Scope of the Commission’s Digital Tax Proposals

USD 45
Hagelin, J.

Retroactive Application of the OECD Transfer Pricing Guidelines for Interpretation in Transfer Pricing Issues

USD 45