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.

11867 results found
Botha, M.

BEPS and Increased Tax Transparency Elevate Tax to Corporate Social Responsibility Status in South Africa

USD 45
Agrawal, M.

A Step towards Adopting an Approach in Line with BEPS Measures: India Revises Its Comments in the Draft UN Manual

USD 45
Nguyen, P.T.; Du, B. Ngoc

Draft Decree on Transfer Pricing and Direct Tax Administration of Related-Party Transactions

USD 45
Romero Topete, L.A.

Analysis of the Case Law on the Scope of Article 17 of the OECD Model: Issues Resolved and Yet to Be Resolved

USD 45
Quiñones, M.; Camacho, O.

New Transfer Pricing Information Returns and Rules for Effecting Transfer Pricing Adjustments

USD 45
Gupta, G.

Location of Board Meetings Insufficient To Determine Place of Central Management and Control

USD 45
Bilaney, S.K.

Impact of BEPS Project on Centralized Operating Models

USD 45
Govind, S.P.; Turcan, L.

The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive

USD 45
Arnold, B.J.

The UN Committee of Experts and the UN Model: Recent Developments

USD 45
Dugar, A.

Meaning of “Associated Enterprise” – Interplay between Sections 92A(1) and 92A(2) of the Income Tax Act

USD 45
Orellana Polo, E.

The “Other Income” Article in Tax Treaties as Interpreted by the Courts: A Case Law Analysis

USD 45
Karadkar, R.

Action 6 of the OECD/G20 BEPS Initiative: The Effect on Holding Companies

USD 45