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
Carman, P.D.

The Impact of the US Tax Cuts and Jobs Act on Financial Transactions

USD 45
Bang, J.Y.

The Judicial System of Korea – Legal Remedies and the Tax System

USD 45
Leur, M. van de

EU Proposes New VAT Scheme for Small Businesses

USD 45
Joseph, A.

Mercedes Benz Case: Sale of Goods or Services?

USD 45
Park, J-C.; Choi, I-J.

Overview of Korean Supreme Court Case Law Regarding Beneficial Ownership

USD 45
Heidecke, B.; Slagter, L.

The International Compliance Assurance Programme and Joint Audits: A New Epoch of Transfer Pricing Tax Audits?

USD 45
Schoueri, L.E.; Galendi, R.A. (Jr.)

Recent Case Law on Transfer Pricing: Still in Need of an Autonomous Concept of “Production”

USD 45
Łukosz, K.; Ursu, A.; Druga, M.

Transfer Pricing of Intra-Group Cash-Pooling Arrangements Through the Lens of Business and Economic Reality

USD 45
Marantelli, A.; Bigler, S.

Tax Consequences of Selling a Swiss Real Estate Company

USD 45
Baik, J-H.

Key Issues and Recent Trends in Criminal Tax Law in Korea

USD 45
Lee, J-B.

An Overview of the Protection of Taxpayer Rights in Korea

USD 45
Baltromejus, M.

Final Guidance on Withholding Tax on Cross-Border Software Licences and Databases

USD 45