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.

11868 results found
Vanz, G.

The Italian Interest Limitation Rule: Constitutional Issues

USD 45
Beretta, G.

Tax Residence of Individuals in Italy: The Availability of a Permanent Home

USD 45
Bilaney, S.K.

India Transfer Pricing Round-Up for 2017

USD 45
CFE ECJ Task Force

Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations

USD 45
Lan, S.

A Comparative Study of the “Royalties” Provisions in the Tax Treaties Concluded by China

USD 45
Szmicsek, S.

New Hungarian Transfer Pricing Documentation Obligations

USD 45
Baumgartner, B. (Brigitte)

Value Creation Analysis for Transfer Pricing Purposes

USD 45
Reinarz, P.; Suter, C. (Christoph)

Securities Lending and Repo Transactions: Amended Tax Regulations

USD 45
Law, S.B.

Profit Attribution to Permanent Establishments – A Tax Treaty Perspective on the “Single Taxpayer” Approach

USD 45
Tokola, A,

The Implementation of the Controlled Foreign Company Rules in the EU Anti-Tax Avoidance Directive in Finland, Luxembourg and the Netherlands – The Effects on the Holding Company Structures of Finnish Groups

USD 45
Gomes, M.L.; Mansur, D. Ottoni Uébe

The Brazilian “Sixth Method” and BEPS Action 10: Transfer Pricing Control on Commodity Transactions

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

Brazilian Taxation of Offshore Personal Investments: Recent Trends and Challenges in the Aftermath of the Voluntary Disclosure Programme

USD 45