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.

11869 results found
Stähli, L.

The Use of the Profit Split Method in Highly Integrated Transactions

USD 45
Krastanov, S.

VAT Aspects of Installation Projects in Bulgaria

USD 45
Hassan, B.

Taxing Banking Transactions in Pakistan

USD 45
Beretta, G.

VAT on Financial and Insurance Services at the Dawn of the Fourth Industrial Revolution

USD 45
Arnold, B.J.

The Relationship between Controlled Foreign Corporation Rules and Tax Sparing Provisions in Tax Treaties: A New Zealand Case

USD 45
Horzen, F. van; Esdonk, A. van

Proposed 3% Digital Services Tax

USD 45
Dugar, A.; Bhandari, L.

Dedicated Space at Commonwealth Games Constitutes a Permanent Establishment

USD 45
Petruzzi, R.; Buriak, S.

Freedom of Establishment and Transfer Pricing Threats for the EU Single Market

USD 45
Rubinstein, F.; Vettori, G. Gonçalves

Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach

USD 45
Haq, I.

Scope of CbC Reporting and TP Documentation Requirements

USD 45
Andresen, U.

Brexit to Frankfurt – Risk Transfers as a “Dealing” under the Authorized OECD Approach

USD 45
Nie, J.; Wang, Z. (Zihao)

Taxation of Indirect Share Transfers – An Analysis from a Corporate Conflict Perspective

USD 45