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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Title
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Year
12078 results found
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Is a Board Secretary Included within the Scope of Article 16 of the OECD Model (2014)?

Cools, A.
USD 45

The Notions of “Beneficial Ownership” and “Place of Effective Management” in Respect of a Passive Holding Company

Beretta, G.
USD 45

A Proposal for the Development and Testing of a Diagnostic Tool for Assessing VAT Compliance Costs

Highfield, R.; Walpole, M.; Evans, C.
USD 45

VAT and Directors’ Fees in the Benelux

De Maeijer, S.; Vastmans, S.; Bidoul, V.; Wessels, J.; Evers, D.
USD 45

Taxation of Technical Services under the New Article 12A of the UN Model – Improved Taxation or a Step in the Wrong Direction?

Sixdorf, F.; Leitsch, S.
USD 45

US Border Adjustment Tax, a New VAT in Town?

Engelen, W.
USD 45

Introduction of Rule Limiting Interest Deduction

Bilaney, S.K.
USD 45

Council

Popa, O.
USD 45

Commission

Popa, O.
USD 45

Court of Justice

Popa, O.
USD 45

Transfer Pricing Documentation Requirements

Riedl, A.; Steinbach, T.
USD 45

Decree Issued on Country-by-Country Reporting

Markides, C.
USD 45
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