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.

11859 results found
Silva, C. Bertão da

VAT and Directors’ Fees: Can Directors who Are Individuals Be Considered Taxable Persons?

USD 45
Castro Jurado, S.

Transfer Pricing Implications for the Cannabis Industry

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Council

USD 45
Moser, T.; Hentschel, S.

Share Sales under the German Controlled Foreign Company Taxation Regime – Areas of Concern and Legislative Solutions

USD 45
Ros, E.W.

The ECJ Preliminary Reference Procedure: Two to Tango?

USD 45
Gobet, P.

Profit Attribution to Permanent Establishments without Personnel under the AOA: A Systematic Analysis of OECD Literature and Recent Developments in Germany

USD 45
Echevarría Zubeldia, G.

Déjà Vu Drama: The Controversy of Subsidiaries as Fixed Establishments as Illustrated by the Adient Case

USD 45
Gepp, I.

VAT in Chile: Present and Future

USD 45
Sánchez Gallardo, F.J.; Echevarría Zubeldia, G.

Tolling and Contract Manufacturing Structures under EU VAT

USD 45
Koh, S.H.

Goods and Services Tax in Singapore – A Reflection on 30 Years

USD 45
Khan, S. (Shiraz); Elmani , L.

Taxing Times: Assets and Liabilities of the United Arab Emirates’ Corporate Tax Reform for the Financial Sector

USD 45