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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Tax Compliance in the Spotlight – The Challenges for Tax Administrations and Taxpayers

Majdańska, A.; Schoueri, P.G. Lindenberg
USD 45

Some Issues Relating to the Application of Hong Kong’s CRS Rules

Chan, A.K.K.
USD 45

Council Directive on Double Taxation Dispute Resolution Mechanisms: “Resolving Companies’ Areas of Concern?”

Wiertsema, T.A.
USD 45

Footballer’s Share of a Transfer Fee and the Quasi-Payroll Tax on Excessive Severance Payments

Molenaar, D.
USD 45

The Nature and Scope of the Mandatory Arbitration Provision in the OECD Multilateral Convention (2016)

Groen, G.
USD 45

Bridging the CCCTB and the Arm’s Length Principle – A Value Chain Analysis Approach

Offermanns, R.H.M.J.; Huibregtse, S.B.; Verdoner, L.A.; Michalak, J.
USD 45

Did the ECJ Go Too Far in Brisal (Case C-18/15)?

Ribeiro, J.S.
USD 45

WTO Appellate Body Report in Argentina – Financial Services: Further Clarity on Likeness Analyses in a GATS Context?

Lamensch, M.C.S.
USD 45

The Taxation of Trusts in Portugal

Câmara, F. de Sousa da
USD 45

Indian and Australian Perspectives on Demonetization and Its Tax Implications

Jain, S.; Kamath, A.
USD 45

Is There Evidence of Increasing Harmonization in the Interpretation of Tax Treaties by Courts in Their Reference to Foreign Court Decisions? A Study of South African Case Law

Carvalho, R.; Daniels, I.; Dewar, M.; Sahabodien, W.
USD 45

An Analysis of the Oil Fiscal Regime of Uganda

Kazi, W.B.; Beyeza, B.
USD 45
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