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
Kim, T.T-G.

Tax Transparency and Disclosure in Korea

USD 45
Bal, A.M.

VAT Treatment of Initial Coin Offerings

USD 45
Panetsos, L.

The Taxation of Trusts and Foundations in Greece

USD 45
Kim, Y-J.

The Current Transfer Pricing Environment for Multinational Enterprises in Korea

USD 45
Joseph, A.

Diverted Profits Tax: A Multinational Nightmare

USD 45
Park, H. (Hun); Kim, S.Y.

International Tax Cases Involving Substance-over-Form Rules in Korea

USD 45
D'Arrigo G., C.M.

Venezuelan Tax Courts Released Their First-Ever Transfer Pricing Decisions

USD 45
Lee, K.G.

Recent Issues Regarding Permanent Establishments in Korea

USD 45
Ledure, D.; Paquot, J-C.; Van der Velden, M.

The Implementation of the 30% EBITDA Rule in Belgium: An Angle with a Twist

USD 45
Lee, M.J.

Korea’s VAT Rules on Cross-Border Digital Services

USD 45
Lanza, M.A.; Zanetti, M.

VAT Grouping in Italy and the Skandia Judgment

USD 45
Clayson, M.

President’s Welcome

USD 45