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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12078 results found
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Securities Lending and Repo Transactions: Amended Tax Regulations

Reinarz, P.; Suter, C. (Christoph)
USD 45

Profit Attribution to Permanent Establishments – A Tax Treaty Perspective on the “Single Taxpayer” Approach

Law, S.B.
USD 45

The Implementation of the Controlled Foreign Company Rules in the EU Anti-Tax Avoidance Directive in Finland, Luxembourg and the Netherlands – The Effects on the Holding Company Structures of Finnish Groups

Tokola, A,
USD 45

The Brazilian “Sixth Method” and BEPS Action 10: Transfer Pricing Control on Commodity Transactions

Gomes, M.L.; Mansur, D. Ottoni Uébe
USD 45

Brazilian Taxation of Offshore Personal Investments: Recent Trends and Challenges in the Aftermath of the Voluntary Disclosure Programme

Rubinstein, F.; Vettori, G. Gonçalves
USD 45

The Relationship between the OECD Multilateral Instrument and Covered Tax Agreements: Multilateralism and the Interpretation of the MLI

Blum, D.W.
USD 45

Court Case on Profit Margin within an Arm’s Length Range and a Margin Stated in an Agreement

Forslund, A.; Liljeblad, P.
USD 45

Dealing with Data in a Digital Economy

Jong, S. de; Neuvel, W.; Uceda, Á.
USD 45

Dutch Dividend Withholding Tax: Changes and Anticipated Abolishment

Zeijden, F.M. van der; Schellingerhout, J.; Spoelder, E-J.
USD 45

2018: A Key Year for Transfer Pricing Compliance and Enforcement, for Companies and Branches

Gruendel, K.; Thomas, K.; Brandon, M.
USD 45

Is Lithuania’s Measure Combating VAT Avoidance Compatible with the VAT Directive?

Priluckyte, V.
USD 45

Taxing Cooperative Societies

Nyamori, B.
USD 45
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