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.

11867 results found
Wiertsema, T.A.

Council Directive on Double Taxation Dispute Resolution Mechanisms: “Resolving Companies’ Areas of Concern?”

USD 45
Molenaar, D.

Footballer’s Share of a Transfer Fee and the Quasi-Payroll Tax on Excessive Severance Payments

USD 45
Groen, G.

The Nature and Scope of the Mandatory Arbitration Provision in the OECD Multilateral Convention (2016)

USD 45
Offermanns, R.H.M.J.; Huibregtse, S.B.; Verdoner, L.A.; Michalak, J.

Bridging the CCCTB and the Arm’s Length Principle – A Value Chain Analysis Approach

USD 45
Ribeiro, J.S.

Did the ECJ Go Too Far in Brisal (Case C-18/15)?

USD 45
Lamensch, M.C.S.

WTO Appellate Body Report in Argentina – Financial Services: Further Clarity on Likeness Analyses in a GATS Context?

USD 45
Câmara, F. de Sousa da

The Taxation of Trusts in Portugal

USD 45
Jain, S.; Kamath, A.

Indian and Australian Perspectives on Demonetization and Its Tax Implications

USD 45
Carvalho, R.; Daniels, I.; Dewar, M.; Sahabodien, W.

Is There Evidence of Increasing Harmonization in the Interpretation of Tax Treaties by Courts in Their Reference to Foreign Court Decisions? A Study of South African Case Law

USD 45
Kazi, W.B.; Beyeza, B.

An Analysis of the Oil Fiscal Regime of Uganda

USD 45
Dugar, A.; Bhandari, L.

Arm’s Length Interest Rate Determined by Reference to Borrower’s Country

USD 45
Peng, C. (X.)

A Rethink of Location-Specific Advantages with an Analysis of the Chinese Approach

USD 45