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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New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?

Čičin-Šain, N.
USD 65

New Article 12A of the UN Model Regarding Fees for Technical Services: Ahead of Its Time or a Step Too Far?

Malan, M.T.
USD 45

Commission v. France (Case C-416/17): How a Tax Dispute Gave the ECJ the Opportunity to Add a New Piece to Its Cilfit (Case 283/81) Puzzle

Sicard, F.
USD 45

A Deconstruction of the Principal Purposes Test

Weeghel, S. van
USD 65

Taxation of the Digital Economy – The Chilean Approach

Gepp, I.
USD 45

New VAT Rules for Vouchers

Wille, P.
USD 45

Recent Developments in the Area of Permanent Establishment

Melnyk, S.
USD 45

Can the Brazilian Mutual Agreement Procedure Legislation Be Effective Domestically?

Canen, D.; Conti, H. de
USD 45

Germany’s Anti-Treaty-Shopping Rule under ECJ Pressure

Weiss, M.; Brühl, M.
USD 45

ECJ Decision in Bevola (Case C-650/16): A Missing Piece in the Marks & Spencer (Case C-446/03) Puzzle

Vermeulen, H.; Dafnomilis, V.I.
USD 45

An Overview of ATAD Implementation in EU Member States

Popa, O.
USD 45

The Income Tax Settlement Commission

Verma, D.
USD 45
Showing 2328 of 12074