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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Title
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Year
12074 results found
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Arm’s Length Interest Rate Determined by Reference to Borrower’s Country

Dugar, A.; Bhandari, L.
USD 45

A Rethink of Location-Specific Advantages with an Analysis of the Chinese Approach

Peng, C. (X.)
USD 45

Adapting Current International Taxation to New Business Models: Two Proposals for the European Union

Brauner, Y.; Pistone, P.
USD 45

Commission

Popa, O.
USD 45

Council

Popa, O.
USD 45

Court of Justice

Popa, O.
USD 45

Thin Capitalization Rules and Corresponding Tax Exemptions: All or Nothing

Meussen, G.T.K.
USD 45

Tax Sparing Credit Allowed for Dividends Received Through Omani Permanent Establishment

Dugar, A.; Bhandari, L.
USD 45

Salary Reimbursement Payments Not Fees for Technical Services

Dugar, A.; Bhandari, L.
USD 45

Payment for Outright Sale of Product Not a Royalty

Dugar, A.
USD 45

The New VAT Regime in the Gulf Cooperation Council Countries

Alkafaji, Y.A.; Khanfar, O.
USD 45

Group Synergies and the Shapley Value Analysis: A Game Theory Approach

Batrakova, S.; Hoefele, A.
USD 45
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