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
Álvarez Suso, M.

VAT and the Activity of Research and Development – Recent Approaches by the Spanish Courts and the ECJ

USD 45
Bjørnholm, N.

First Decision on the Arbitration Convention (90/436)

USD 45
Bal, A.M.

The Spanish Dell Case – Do We Need Anti-BEPS Measures If the Existing Rules Are Broad Enough?

USD 45
Bijl, J.

The European Union’s New VAT Rules for Vouchers: The Emperor’s New Clothes?

USD 45
Picciotto, S.

International Taxation and Economic Substance

USD 45
Ali-Nakyea, A.; Owusu Demitia, W.K.

Ghana’s Transfer Pricing Regime: The Current Situation and Suggestions for Improvement

USD 45
Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Inoue, K.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Nikolakakis, A.; Raad, C. van; Vann, R.J.; Wiman, B.

The Proposed OECD Multilateral Instrument Amending Tax Treaties

USD 45
Jovanovic, N.; Merkx, M.M.W.D.

The Cost Sharing Exemption under Debate – Part II

USD 45
Abdulrazaq, A.O.

Effect of the OECD BEPS Initiative on Nigerian Transfer Pricing Regulations

USD 45
Bilaney, S.K.

Interplay between Ratio Analysis Techniques and Transfer Pricing

USD 45
Bal, A.M.

Landmark Tax Reform: Introduction of Goods and Services Tax in India

USD 45
Holmes, K.J. (Kevin)

High Court Denies Disclosure of Documents Exchanged under New Zealand-Republic of Korea Tax Treaty

USD 45