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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12075 results found
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Impact of Investment Tax Reform on Equity Funds and Real Estate Funds

Angsten, S.
USD 45

Untangling the Role of Reservations in the OECD Multilateral Instrument: The OECD Legal Hybrids

García Antón, R.
USD 45

Commissioner Issues Draft Practical Compliance Guideline on Cross-Border Related-Party Financing Arrangements

Butler, M.; Pengelly, J.; Wang, L.
USD 45

The Right to Be Informed: The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations

Weffe H., C.E.
USD 65

Aircraft Leasing Bill: Truly Beneficial or an Alphabet Soup?

Yim, K.; Cheung, A. (Aki)
USD 45

Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions against Base Erosion and Profit Shifting

Cavelti, L.U.; Jaag, C.; Rohner, T.F.
USD 65

The Impact and Role of Indirect Taxes Surrounding the Aviation Sector in Mitigating Climate Change: A Legal and Economic Analysis

Pirlot, A.; Wolff, S.
USD 65

Implementation v. Adaptation: BEPS in Latin America through the Lens of the ILADT Model

Andrade Rodríguez, B.
USD 65

Protection of Taxpayer Rights during Tax Audits: Impartiality within the Scope of the Proportionality Principle

Arık, E.
USD 45

OECD Multilateral Convention to Prevent BEPS: Implementation Guide and Initial Thoughts

Silberztein, C.; Granel, B.; Tristram, J-B.
USD 45

Full Federal Court Upholds Transfer Pricing Adjustments on Interest Charged on Intra-Group Loans

Gupta, G.
USD 45

Multilateral Instrument Opens Window for Alternate Dispute Resolution for Indian Companies

Timbadia, B.
USD 45
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