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.

11865 results found
Cavelti, L.U.; Jaag, C.; Rohner, T.F.

Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions against Base Erosion and Profit Shifting

USD 65
Pirlot, A.; Wolff, S.

The Impact and Role of Indirect Taxes Surrounding the Aviation Sector in Mitigating Climate Change: A Legal and Economic Analysis

USD 65
Andrade Rodríguez, B.

Implementation v. Adaptation: BEPS in Latin America through the Lens of the ILADT Model

USD 65
Arık, E.

Protection of Taxpayer Rights during Tax Audits: Impartiality within the Scope of the Proportionality Principle

USD 45
Silberztein, C.; Granel, B.; Tristram, J-B.

OECD Multilateral Convention to Prevent BEPS: Implementation Guide and Initial Thoughts

USD 45
Gupta, G.

Full Federal Court Upholds Transfer Pricing Adjustments on Interest Charged on Intra-Group Loans

USD 45
Timbadia, B.

Multilateral Instrument Opens Window for Alternate Dispute Resolution for Indian Companies

USD 45
Holmes, K.J. (Kevin)

New Zealand Taxpayer Entitled to Foreign Tax Credit for Tax Sparing Granted to Controlled Foreign Company

USD 45
Bonekamp, M.; Karman, P.A.; Stuyt, M.

Cross-Border Employment: Aligning Corporate Income Tax, Transfer Pricing and Wage Tax

USD 45
Ferrer, C.; Irazusta, P.

Restriction to the Tax Deductibility of Financial Expenses: A Spanish View

USD 45
Popa, O.

Commission

USD 45
Popa, O.

Council

USD 45