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
Title
Year
Year
12075 results found

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

Batrakova, S.; Hoefele, A.
USD 45

Arbitration under the OECD Multilateral Instrument: Reservations, Options and Choices

Pit, H.M.
USD 45

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Initiative and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Berbari, A.
USD 45

Tax Controversies and Dispute Resolution under Tax Treaties: Insights from the Arbitration Sphere

Snodgrass, E.
USD 45

Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy

Piantavigna, P.
USD 65

Final Guidance on Place of Effective Management

Patel, V.T.; Visharia, K.P.
USD 45

Recent Developments in US Tax Enforcement

Feller, B.
USD 45

Discretionary Trusts and Franking Credits – The Case of Thomas

Joseph, A.
USD 45

Interest on Outstanding Receivables – A Potpourri of Litigation?

Dugar, A.; Bhandari, L.
USD 45

VAT Recoverability of Unredeemed Single Purpose Vouchers

Echevarría Zubeldia, G.
USD 45

Double Taxation and the EU Fundamental Freedoms: Advocate General Mengozzi’s Opinion in Austria v. Germany (Case C-648/15)

Dorigo, S.
USD 45

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 2

Nikolakakis, A.; Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Raad, C. van; Vann, R.J.; Wiman, B.
USD 45
Showing 2868 of 12075