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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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

Rules Restricting the Scope of Utilization of Interest Expenses for Tax Purposes

Booker, T.
USD 45

Selected Recent Italian Tax Court Decisions on Transfer Pricing

Avella, F.
USD 45

Pro Rata Deduction of Negative Income from Income Received in Each Member State

Niesten, H.M.L.
USD 45

New Controlled Foreign Company Legislation in Taiwan

Lin, Y. (Yishian)
USD 45

Is Mediation the Panacea to the Profusion of Tax Disputes?

Hout, M.B.A. van
USD 65

Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument – Part 2

Bergedahl, C.
USD 45

ECJ Decision on Arbitration between Germany and Austria Regarding Taxation from Profit Participation Certificates under the Austria-Germany Tax Treaty

Angsten, S.
USD 45

Taxation of Authorized Financial Instruments under Mexico’s 2017 Tax Repatriation Programme

Diaz de Leon Galarza, J.; Jimenez, J.A.
USD 45

Concept of Pass-Through Costs and Their Treatment

Bilaney, S.K.
USD 45

Two Recent Transfer Pricing Preliminary Rulings by the Finnish Supreme Administrative Court

Raunio, M.; Isomaa-Myllymäki, A.
USD 45

Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups

Danon, R.J.
USD 45
Showing 2748 of 12079