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.

11870 results found
Martín Jiménez, A.J.

The Spanish Position on the Concept of a Permanent Establishment: Anticipating BEPS, beyond BEPS or Simply a Wrong Interpretation of Article 5 of the OECD Model?

USD 45
Strachuk, V.

Incentives for High-Tech Manufacturing Enterprises

USD 45
Baker, P.

Some Recent Decisions of the European Court of Human Rights on Tax Matters (and Related Decisions of the European Court of Justice)

USD 45
Shi, C.

IP Boxes in Light of the BEPS Project and EU Law – Part I

USD 45
Diéguez, C.; Alaix, L.

Spain’s Holding Company Regime

USD 45
McGill, R.K.

GATCA: The Globalization of Anti-Tax Evasion Frameworks

USD 45
Carman, P.D.

New Rules Proposed for Debt-Equity Classification

USD 45
Amand, C.

The 2016 European Commission VAT Action Plan: Weaknesses of a Clearing System and Possible Alternatives

USD 45
Macarro Osuna, J.M.

Non-Reduced Rates for E-Books: Has the ECJ Allowed a Violation of Fiscal Neutrality?

USD 45
Sanders, J.

The VAT Impact of Discounts to Parties outside the Traditional Distribution Chain

USD 45
Dujsic, M.; Gurr, S.; Evans, A.

Federal Court of Appeal Upholds Lower Court Decision in Marzen: Key Lessons for Canadian Taxpayers

USD 45
Gerzova, L.; Popa, O.; Kireta, I.

CFE Forum 2016: Rebuilding International Taxation – How To Square the Circle?

USD 45