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
Serrano Antón, F.

Tax Transparency and Disclosure in Spain

USD 45
Lamensch, M.C.S.

EU VAT Neutrality in Question

USD 45
Mortier, F.

Reporting Rules on Payments to Tax Havens Deemed Constitutional

USD 45
Jamroży, M.

Transfer Pricing Documentation Changes

USD 45
Schmitz, J.; Hogenboom, R.; Ruige, P.

Debt-Financing in the Netherlands – Recent Developments Regarding the Dutch Anti-Base Erosion Rules and the Consequences for Non-Dutch Multinationals

USD 45
Cloer, A.; Hagemann, T.

Constitutionality of Treaty Override

USD 45
Poiret, C.

Beneficial Ownership: Concept, History and Perspective

USD 45
Avella, F.; Mollica, V.

Italian Supreme Court Holds that CFC Rules Are Compatible with EU Law and Tax Treaties

USD 45
Abdellatif, M.M.; Tran-Nam, B.

The Tax Policy Debate Regarding Tax Incentives in Developing Countries: The Case of Targeted Tax Incentives in Egypt

USD 45
Tomazela Santos, R.

The United Kingdom’s Diverted Profits Tax and Tax Treaties: An Evaluation

USD 45
Petoumenos, K.

What’s Wrong with the Greek General Anti-Avoidance Rule?

USD 45
Huygen, W.; Vandenbussche, P.

No Substance Requirements for Belgian Notional Interest Deduction

USD 45