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
Long, Y. (Yi)

Developments in China’s Treaty Policy: Where is the Dragon Heading?

USD 45
Kuźniacki, B.

The Artificial Intelligence Tax Treaty Assistant: Decoding the Principal Purpose Test

USD 45
Poh, E.H.

Extending the Singapore Goods and Services Tax to Imports of Services

USD 45
Salom, J.; Duss, P.

The Mutual Agreement Procedure: A Swiss Perspective on Aspects of Action 14 of the OECD/G20 Base Erosion and Profit Shifting Initiative

USD 45
Cappelleri, G.; Cataldi, M.

Guidance from the Italian Legislator on the Correct Application of the Arm’s Length Principle: Alignment to the OECD Standards

USD 45
Didenko, V.

Recent Transfer Pricing Developments

USD 45
Novak, K.L.; Thomas, M.P.; Lowell, C.H.

Treatment of Intangibles under New US Tax Regime

USD 45
Jain, S.; Prebble, J.

Conceptual Aspects of Beneficial Ownership in the Context of Property Law

USD 45
Krähenbühl, B.

Personal Data Protection Rights within the Framework of International Automatic Exchange of Financial Account Information

USD 45
Karyadi, F.; Santoso, N.

Trust Arrangements in Relation to the CFC Rule and Anti-Tax Treaty Abuse

USD 45
Offermanns, R.H.M.J.; Moniz, R. Botelho

Business Restructurings: Options and Practice – Part 1

USD 45
Ahmed, M.A.; Li, N.; Mellor, P.

The China-Pakistan Avoidance of Double Taxation Agreement and the China-Pakistan Economic Corridor

USD 45