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.

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12074 results found
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The Impact of the US Tax Cuts and Jobs Act on Financial Transactions

Carman, P.D.
USD 45

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

Bang, J.Y.
USD 45

EU Proposes New VAT Scheme for Small Businesses

Leur, M. van de
USD 45

Mercedes Benz Case: Sale of Goods or Services?

Joseph, A.
USD 45

Overview of Korean Supreme Court Case Law Regarding Beneficial Ownership

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

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

Heidecke, B.; Slagter, L.
USD 45

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

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

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

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

Tax Consequences of Selling a Swiss Real Estate Company

Marantelli, A.; Bigler, S.
USD 45

Key Issues and Recent Trends in Criminal Tax Law in Korea

Baik, J-H.
USD 45

An Overview of the Protection of Taxpayer Rights in Korea

Lee, J-B.
USD 45

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

Baltromejus, M.
USD 45
Showing 2592 of 12074