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
Gutmann, D.; Perdelwitz, A.; Raingeard de la Blétière, E.; Offermanns, R.H.M.J.; Schellekens, M.; Gallo, G.; Grant Hap, A.; Doorn-Olejnicka, M. van

The Impact of the ATAD on Domestic Systems: A Comparative Survey

USD 45
Rybnik, D.

Corporate Income and Valued Added Tax Treatment of Financial Instruments

USD 45
Cnossen, S.

African Countries without VAT

USD 45
Castro Arango, J.M.; Salcedo-Younes, R.Y.; Tellez-Peñarete, L.E.

Tax Treatment of Financial Market Transactions

USD 45
Cooper, J.L.; Volpato, M.

Comprehensive Directive on Transfer Pricing Adopted

USD 45
CFE ECJ Task Force

Opinion Statement ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

USD 45
Yáñez Villanueva, F.; Alvarez, T.

Tax Treatment of Financial Market Transactions

USD 45
Mastellone, P.

Profits and Losses of Foreign Permanent Establishments: The Optional Branch Exemption Regime

USD 45
Ritchie, M.; Roeleveld, J.

International Input VAT Apportionment Mechanisms – Finding a Solution for Credit Retailers in South Africa

USD 45
See, W.H.

The Territoriality Principle in the World of the OECD/G20 Base Erosion and Profit Shifting Initiative: The Cases of Hong Kong and Singapore – Part I

USD 45
Bilaney, S.K.

Indian Transfer Pricing Round-Up for 2016

USD 45

VAT News - November/December 2016

USD 45