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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Supreme Court Restricts the Scope of the VAT Exemption for the Management of Special Investment Funds in the Netherlands

Kasteren, E. van
USD 45

Location-Specific Advantages: A Rising Disruptive Factor in Transfer Pricing

Li, J. (Jinyan); Ji, S.
USD 45

Using the Capital Allocation Approach to Attribute Capital to a Permanent Establishment

Schwärzler, T.
USD 45

The 2016 Tax Amnesty Law: Unveiling Beneficial Owners?

Dwi Nugroho, A.
USD 45

Fixed Establishment, Intra-Community Supplies and Liability to Taxation

Bancalari, M.
USD 45

The Multilateral Instrument Era – Measuring the Impact on India

Butani, M.
USD 45

An Important Step Forward: Guernsey Introduces Country-by-Country Reporting

Huxtable, J.
USD 45

Capital Gains Rollovers in Korea (Rep.)

Yang, H.H.; Krever, R.E.
USD 45

The Relationship between Tax Authorities, Large Multinationals and the Public

Daly, S.
USD 45

Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

CFE ECJ Task Force
USD 45

Never a Dull Moment

Kogels, H.A.; Hilten, M.E. van
USD 45

Tax Incentives for Venture Capital

Nyamori, B.
USD 45
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