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
Herrington, M.; Lowell, C.H.

The Evolving World of Global Tax Planning: Part I

USD 45
Bhatnagar, V.

Appropriate Application of the Berry Ratio as a Profit Level Indicator

USD 45
Ramírez, G.

World Trade Organization Finding on Anti-Avoidance Measures To Counter Foreign Preferential Tax Regimes versus the Free Flow of Capital and Investment

USD 45
Li, N.

Status of the Implementation of the OECD/G20 BEPS Initiative in China and Future Developments

USD 45
Offermanns, R.H.M.J.; Huibregtse, S.B.; Verdoner, L.A.; Sood, A.

BEPS Action 4: Policy Considerations and Implementation Status

USD 45
Pal, J.

Taxation of Fees for Technical Services: An Analysis of Indian Tax Treaties and Their Journey Through the Courts

USD 45
Milewska, M.

A Mexican Perspective on Value Creation under the OECD’s BEPS Approach to Transfer Pricing

USD 45
Calderón Manrique, D.

A Comparative Analysis of the Indirect Foreign Tax Credit in Latin America and in the United States – Part II

USD 45
Scherleitner, M.

Thoughts on the Potential Effects of the OECD/G20 BEPS Action Plan on Collective Investment Vehicles – Part II

USD 45
Goemaere, T.; Hoogendijk, F.

Tax Shelter Regime for Start-Ups: Finally Up and Running

USD 45
Morri, S.; Guarino, S.

Recent Clarification of the Tax Authorities on the Italian CFC Regime

USD 45
Castro Jurado, S.

Impact of BEPS Actions on Costa Rican Transfer Pricing Regime

USD 45