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
Year
Year
12031 results found
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Sutton, P.

HM Revenue & Customs Takes a Tougher Stance with New TP Guidelines

USD 45
Stöber, M.

Income Taxation of Foreign Pension Funds in Light of the Free Movement of Capital

USD 45
Adda, M.; Viani, M.

Arm’s Length Remuneration for Limited-Risk Distributors: Is There Still Room for a Traditional Transfer Pricing Analysis?

USD 45
Hemdan, M.; Tetłak, K.

The Influence of Remote Work on the Place of Effective Management under Article 4(3) of the OECD Model: Remote Work, Remote POEM?

USD 45
Das, R.R.; Tayal, S.

Comparing Two Subject to Tax Rules: The United Nations vs. the OECD/Inclusive Framework – Which Version Is Better for Developing Countries?

USD 45
Pistone, P.; Vlugt, S. van der; Serafimova, M.

Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation

USD 65
Habaasa, A.

VAT on Imported Services in Africa – Why Consumption and Reverse Charge Concepts Remain Crucial

USD 45
Ooi, V.

Navigating Unutilized Tax Losses in Singapore, Malaysia and Brunei

USD 45
Brouwers, D.M.; Boomsma, E.

Funding of IP within the DEMPE Framework

USD 45
Butler, M.; Wang, L.

Full Federal Court Allows PepsiCo’s Appeal and Reverses Decision to Impose Royalty Withholding Tax and Diverted Profits Tax on “Embedded Royalties”

USD 45
Manzi, G.; Menozzi, M.

Another Italian Supreme Court Decision on the “Beneficial Ownership” Concept for the Purposes of the EU Parent-Subsidiary Directive (2011/96)

USD 45
Imparato, D.

UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union

USD 80