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
Dugar, A.; Bhandari, L.

Treaty Benefits Denied for Capital Gains Where Shareholder Not “Real” Owner of Shares

USD 45
Dugar, A.; Bhandari, L.

High Court Finds TNMM More Appropriate than CUP Transfer Pricing Method

USD 45
Dugar, A.; Bhandari, L.

Treaty Benefits Allowed for Capital Gains Where Shareholder Not Merely a Name Lender

USD 45
Tan, H.T.

Taxability of Gains from Sales of Shares and Properties under Section 10(1)(g) of the Income Tax Act

USD 45
Xu, D. (Diheng)

The Convergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards

USD 65
Huber, M.F.; Guler, S.; Dumont, J.

By the Same Token: Swiss Tax Questions in the Context of Initial Coin Offerings

USD 45
Bilaney, S.K.

From Value Chain to Blockchain – Transfer Pricing 2.0

USD 45
Dugar, A.; Bhandari, L.

Companies Held Not to Be Associated by Family Relationship

USD 45
Jain, S.

Review and Rewrite of the Income Tax Act 1961

USD 45
Strachan, D.; Bulley, A.

Financial Markets Regulatory Outlook: The Year Ahead

USD 45
Cui, X.; Chen, J. (Jingxian)

Tax Issues Relating to Qualified Foreign Institutional Investors: The Chinese Experience

USD 45
Bärsch, S-E.; Erb, C.

Using Economic Valuation Techniques for Transfer Pricing Purposes: Recent Developments for the Valuation of Brands

USD 45