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
Lobo, C.B.; Bobos-Radu, D.S. de

The Implementation of VAT in Angola

USD 45
CFE ECJ Task Force

Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), Concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental F

USD 45
Carman, P.D.

Introduction to the US Tax Reform Act

USD 45
Alvarado, M.

Commission

USD 45
Neuvel, W.; Jong, S. de; Uceda, Á.

Profit Attribution Challenges in a Digital Economy – A Transfer Pricing Analysis of the EU Virtual Permanent Establishment Concept

USD 45
Zucchetti, S.; Tombesi, G.; Tardini, A.; Lanfranchi, O.

The Transfer Pricing Implications of “Business Restructurings” from the Perspective of the Italian Tax Police

USD 45
Kopec, A.; Schade, F.

The Tax Treatment of the Income of Internationally Active Football Referees under German Law: A Commentary on the German Federal Fiscal Court Decision in IR 98/15

USD 45
Pozvek, M.

VAT Regime – Triangular Intra-Community Operations and Recent ECJ Case Law

USD 45
Niesten, H.M.L.

Unravelling the Recent US Tax Reform: A Paradigm Shift in the International and EU Tax Landscape

USD 45
Viitala, T.; Kujanpää, E.

Taxation of Non-Resident Institutional Investors in Finland – Recent Case Law and Developments

USD 45
Kakali, N.; Panetsos, L.; Vitsa, E.

The Greek Council of State Rules on the Nature of Mutual Agreement Procedures and Their Relationship with the Judicial Proceedings before Domestic Courts

USD 45
Annacondia, F.

The Court of Justice of the European Union – Recently Decided and Pending Cases

USD 45