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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GAAR Provisions: The Need for Internationally Accepted Restrictions on Application

Sharma, S. (Shashwat); Nagappan, M.
USD 45

Centralization of Intangibles and Transfer Pricing under BEPS and Finnish Tax Law

Penttilä, S.; Isomaa-Myllymäki, A.
USD 45

Withholding Taxation and the EU Fundamental Freedoms: Greek Source Taxation of Service Fees

Manitara, A.
USD 45

The Freedom of Establishment and Recapture of PE Losses under the Merger Directive

Toom, M. den; Broek, H. van den
USD 45

Tax Relief Granted to “Private-Social” Organizations and State Aid Rules: A Difficult Balance Following Betania (Case C-74/16)

Dorigo, S.
USD 45

Action Group of HMRC on Diverted Profits Tax

Ahlawat, R.; Woodford, N.
USD 45

New Anti-Avoidance Provision and Tax Planning for Non-Residents

Mazansky, E.
USD 45

Permanent Establishment Taxation in Germany in a Post-AOA-Implementation Era: A Primer on Exceptions and Problem Areas

Hentschel, S.; Kraft, G.; Moser, T.
USD 45

An Analysis of the Taxation of Indirect Transfers of Assets in China and India

Savero, B.
USD 45

Erratum

USD 45

The Taxation of Resource Companies in Australia

Joseph, A.
USD 45

Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in

CFE ECJ Task Force
USD 45
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