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.

11869 results found
Jovanovic, N.; Merkx, M.M.W.D.

The Cost Sharing Exemption under Debate – Part I

USD 45
Díaz Tong, E.; Arenas Alvarado, K.

Decree on Submitting Transfer Pricing Data

USD 45
Peng, C. (X.)

The Application of the Arm’s Length Principle to the Allocation of Joint Efficiencies within MNEs

USD 45
Pitrone, F.

Tax Residence of Individuals within the European Union: Finding New Solutions to Old Problems

USD 65
Burgers, I.J.J.; Criclivaia, D.

Joint Tax Audits: Which Countries May Benefit Most?

USD 65
Bilaney, S.K.

Master File, Country-by-Country Reporting and Local File: Law in the Making

USD 45
Sim, S.T.Y.

A Different Take on Transfer Pricing in Asia

USD 45
Rocha, S.A.

Exchange of Tax-Related Information and the Protection of Taxpayer Rights: General Comments and the Brazilian Perspective

USD 45
Sanghavi, D.

The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative

USD 45
Cooper, J.; Volpato, M.

WCO Approves Transfer Pricing Case Study

USD 45
Wagh, S.

The Taxation of Digital Transactions in India: The New Equalization Levy

USD 45
Kim, B.J.

Transfer Pricing under the New BEPS Paradigm: A Korean Perspective

USD 45