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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12074 results found
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Why No Corporate Tax Inversions to China?

Yang, J.G.S.; Ouyang, H.
USD 45

Should Developing Countries Include Article 7 in Their Tax Treaties?

André Rocha, S.
USD 45

Tax Treaty Interpretation in Germany: Utilizing the OECD’s New Approach to the Qualification of Income

Cloer, A.; Sixdorf, F.
USD 45

Penalties for Non-Compliance with Transfer Pricing Documentation Rules

Wittendorff, J.
USD 45

Report of the Proceedings of the Seventh Assembly of the International Association of Tax Judges Held in Madrid on 30 September and 1 October 2016

Michel, B.
USD 45

State Aid and Tax Rulings – An Assessment of the Selectivity Criterion of Article 107(1) of the TFEU in Relation to Recent Commission Transfer Pricing Decisions

Verhagen, H.L.E.
USD 45

The Indian Budget 2017 – Is It BEPS Compliant?

Arshad, A.; Nagappan, M.
USD 45

Direct Lending by Alternative Investment Funds: The Italian Regulatory and Tax Framework

Salvadori di Wiesenhoff, V.; Meschia, G.
USD 45

The Character and Source of Fees and Other Payments in Financial Transactions

Carman, P.D.
USD 45

Court Denies Tax Treaty Benefits to Long Borrower of Swiss Shares

Reinarz, P.
USD 45

VAT News - May/June 2017

USD 45

VAT Case Notes - May/June 2017

USD 45
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