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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12078 results found
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Amendments to the Dividend Taxation Regime

Blažejová, Z.
USD 45

The Ulaanbaatar Declaration: 10 Key Priorities in International Taxation Identified by the Global Tax Advisers’ Platform (GTAP)

Valente, P.
USD 45

Recent Legislation on the Tax Regime Applicable to “Carried Interest”

Serbini, S.
USD 45

Pakistan’s Efforts to Implement the Common Reporting Standard

Hassan, B.
USD 45

The French Supreme Administrative Court Provides Useful Clarifications on the Deduction of Government Subsidies from the Cost Base in Applying Cost-Based Transfer Pricing Methods

Silberztein, C.; Granel, B.
USD 45

Tax Shelter for Scale-Ups

Lambillon, O.; Hoogendijk, F.
USD 45

The (Draft) Laws Implementing ATAD I – An Overview of Implementation for Financial Undertakings in Different Member States, Especially as Regards the EBITDA Rule

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

The European Commission’s Arm’s Length Standard: Relationship and Compatibility with the Arm’s Length Principle under Transfer Pricing

Bonnici, R. (Ruth)
USD 45

The Potential Effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative Regarding Excessive Interest Deductions on Companies in Asia

Dong, Y.; Kaur, B.
USD 45

Tax Challenges Arising from Digitalization

Tandon, S. (Suranjali)
USD 45

Do Tax Audits Contribute to Tax Revenue and Deter Tax Evasion? – An Exploratory Study of Tax Audits in Pakistan

Hassan, B.
USD 45

DEMPE Functions and the RACI Concept – More Clarity or Confusion Ahead?

Peng, C. (X.); Lagarden, M.
USD 45
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