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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12074 results found
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The ATAD’s Interest Limitation Rule – A Step Backwards?

Lobita, J. Carmona
USD 45

Permanent Establishment, “Building Sites” and “Observations” on the Commentary: Some Comments in Light of the Recent Supreme Court Decision in Case No. 28059

Guarino, S.
USD 45

Electronic Marketplaces May Be Held Liable for German VAT – New Rules Entered into Effect on 1 January 2019

Grambeck, H-M.
USD 45

Case Note: Credit Card Payment Infrastructure and Network Constitutes a Permanent Establishment in India

Dugar, A.; Bhandari, L.; Jain, D. (Dhruvi)
USD 45

Case Note: High Court Determines Interest Rate on Foreign Associated Enterprise’s Overdue Debt

Dugar, A.; Bhandari, L.
USD 45

Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment

Özgenç, A.S.
USD 45

Simulating Tax Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rules

Kayis-Kumar, A.
USD 65

Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 1

Merten, M.
USD 45

VAT Implications of Cancellation Charges: New Substance-over-Form Rule?

Radeva, Y.
USD 45

The Meaning of the Principal Purpose Test: One Ring to Bind Them All?

Elliffe, C.
USD 65

VAT in United Arab Emirates, Saudi Arabia and Bahrain - Transitional Rules

Scalia, R.
USD 45

Practical Information on European VAT

Annacondia, F.
USD 45
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