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.

11868 results found
Tracana, D.

The Effect of the OECD/G20 BEPS Initiative on the Attribution of Profits to Permanent Establishments: The Special Case of Agency Permanent Establishments

USD 45
Valdivieso, P.; Macías, M.

Chilean Transfer Pricing Regime and Implementation of BEPS Actions 8-10, 12 and 13 Recommendations

USD 45
Hambre, A-M.

Tax Confidentiality: A Legislative Proposal at National Level

USD 65
Suter, R.

Corporate Tax Reform (CTR) III

USD 45
Hattingh, P.J.

The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?

USD 45
Ambagtsheer-Pakarinen, L.

Commission

USD 45
Ambagtsheer-Pakarinen, L.

Council

USD 45
Wong, D. (Dorcas); Butler, M.

New “Backpacker Tax” Finally Enacted

USD 45
Olbert, M.; Spengel, C.

International Taxation in the Digital Economy: Challenge Accepted?

USD 65
Kimura, H.

An Analysis of the Rules on the Taxation of Investment Income under Japan’s Tax Treaties

USD 45
Perrou, K.

Making Transfer Pricing Adjustments Effective: Are the Tax Authorities Obliged to Reopen Fiscal Years for Which Corrective Tax Assessments Have Been Issued, after a Full Tax Audit?

USD 45
Manca, M.

Domestic Double Deduction of Costs and the ECJ Decision in Brisal and KBC Finance Ireland (Case C-18/15): Tax Collection in Respect of Cross-Border IP Investments

USD 45