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.

Free Content
Free Content
Title
Title
Year
Year
12075 results found
newest

Changes in Transfer Pricing Legislation and Practice

Lasiński-Sulecki, K.
USD 45

Impact Bonds: Innovative Finance to Improve Aid Effectiveness in Africa

Dussauge, E.
USD 45

Hybrid Mismatches and the BEPS Project: A Spanish Perspective on Brazilian Juros

Lorán Meler, M.; Villa, E.
USD 45

The Commission’s Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the Final Hurdle of Juridical Double Taxation within the European Union?

Cerioni, L.
USD 45

Participation Exemption and Foreign Entities: How Far Can Judicial Interpretation Go?

Morri, S.; Guarino, S.
USD 45

Regulations Deem Debt to Be Equity and Derivative Payments to Be Dividends

Carman, P.D.
USD 45

Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation

Martínez Laguna, F.D.
USD 65

The European Commission’s Proposal for Double Taxation Dispute Resolution: Turning the Tide?

Debelva, F.; Luts, J.
USD 45

Is a Letter of Comfort a Chargeable Intra-Group Service?

Bilaney, S.K.
USD 45

New Transfer Pricing Documentation Rules: Implementation of BEPS Action 13 Recommendations

Astuti, M.D.
USD 45

Profit Attribution to Dependent Agent Permanent Establishments in a Post-BEPS Era

Petruzzi, R.; Holzinger, R.
USD 65

Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots

Oberson, X.
USD 65
Showing 3096 of 12075