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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Year
12075 results found
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Suggested Approaches to Harmonization of Transfer Pricing and Customs Rules

Bilaney, S.K.
USD 45

The New Interpretation of the Arm’s Length Principle: A Post-BEPS Evaluation

Heggmair, M.
USD 45

The Subject-to-Tax Requirement in the EU Parent-Subsidiary Directive (2011/96)

Arginelli, P.
USD 45

Central Management and Control and the Bywater Case: A Quantum Leap or Clarification of the Status Quo?

Meli, J.
USD 45

The Engie Case: Fiscal State Aid and Mismatches in One Member State

Nuku, E.; Vermeulen, H.
USD 45

Bulletin 6: China Completes the Revamping of Its Transfer Pricing Regime

Yuan, S.; Zhao, A.
USD 45

The Transfer Pricing Aspects of Cross-Border Performance Guarantees

Deshpande, G.
USD 45

Developments in the Transfer Pricing Landscape

Biçer, R.
USD 45

Procedural Issues of Human Rights and Taxation: Access to Justice

Panuthos, P.J.
USD 45

The European Union’s Ambition to Harmonize Rules to Counter the Abuse of Member States’ Disparate Tax Legislations

Docclo, C.
USD 45

Is Taxpayer Privacy Being Compromised in Hong Kong?

Law, B.
USD 45

MAP Guidance Released by the Revenue Service

Schoueri, L.E.; Barbosa, M. Calicchio
USD 45
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