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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Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 1

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

VAT News - July/August 2017

USD 45

VAT Case Notes - July/August 2017

USD 45

ECJ VAT Cases - July/August 2017

USD 45

Automatic Exchange of Information and BRICS: Why and How Does It Affect Emerging Economies?

Huang, X.
USD 45

New Advance Pricing Agreement Roll-Back Provisions in Turkey

Erdem, T.
USD 45

Australia’s New Diverted Profits Tax: The Rationale, the Expectations and the Unknowns

Nguyen, H.K. (J.)
USD 45

The Taxation of Non-Resident Rental Income from Movable Property in the Tax Treaties Concluded by Brazil

André Rocha, S.
USD 45

The Profit Split Method: Deciphering the OECD’s 2017 Discussion Draft

Bilaney, S.K.
USD 45

Corporate Tax Concessions in India: Are They Equitable?

Rao, R.K.; Mukherjee, S. (Sacchidananda)
USD 45

Benchmarking Approaches for Compulsorily Convertible Debentures

Bilaney, S.K.
USD 45

Impact of Investment Tax Reform on Equity Funds and Real Estate Funds

Angsten, S.
USD 45
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