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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The Relationship between Tax Treaties and Protective Tax Assessments Issued in Respect of Pensions and Annuities upon Emigration: Pacta sunt servanda and Compartmentalization

USD 45
Duties, Royalties and Customs Valuation Pending Italian Supreme Court Decision on the Inclusion of Royalties in Taxable Value

USD 45
Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

USD 45
The Controversial Application of the ne bis in idem Rule by the European Court of Human Rights in Respect of Tax Penalties

USD 45
The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment

USD 45