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
Snodgrass, E.

Tax Controversies and Dispute Resolution under Tax Treaties: Insights from the Arbitration Sphere

USD 45
Piantavigna, P.

Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy

USD 65
Patel, V.T.; Visharia, K.P.

Final Guidance on Place of Effective Management

USD 45
Feller, B.

Recent Developments in US Tax Enforcement

USD 45
Joseph, A.

Discretionary Trusts and Franking Credits – The Case of Thomas

USD 45
Dugar, A.; Bhandari, L.

Interest on Outstanding Receivables – A Potpourri of Litigation?

USD 45
Echevarría Zubeldia, G.

VAT Recoverability of Unredeemed Single Purpose Vouchers

USD 45
Dorigo, S.

Double Taxation and the EU Fundamental Freedoms: Advocate General Mengozzi’s Opinion in Austria v. Germany (Case C-648/15)

USD 45
Nikolakakis, A.; Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Raad, C. van; Vann, R.J.; Wiman, B.

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 2

USD 45
Markides, C.

Decree Issued on Country-by-Country Reporting

USD 45
Zucchetti, S.; Tardini, A.; Lanfranchi, O.

The Italian “Web Tax”: The New Administrative Procedure for Multinational Enterprises to Disclose Hidden Permanent Establishments in Italy

USD 45
Weiss, M.; Brühl, M.

German Rules on Loss Forfeiture Ruled Partly Unconstitutional

USD 45