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
Yang, Y.

A Comparative Study of the General Anti-Avoidance Rules of Mainland China and Hong Kong – Legislation, Interpretation and Application

USD 45
Nicolay, K.; Wiedemann, V.

Taxing Investments in the Asia-Pacific Region: The Importance of Cross-Border Taxation and Fiscal Incentives

USD 65
García Antón, R.

The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes?

USD 65
Hogan, S.; Austin, C.

Country-by-Country Reporting Template Published

USD 45
Benéitez Régil, P.

BEPS Actions 2, 3 and 4 and the Fundamental Freedoms: Is There a Way Out?

USD 45
Weber, S.; Weiss, M.

Legal Uncertainty in the Application of the German CFC Rules

USD 45
Oguttu, A.W.

OECD’s Action Plan on Tax Base Erosion and Profit Shifting: Part 2 – A Critique of Some Priority OECD Actions from an African Perspective – Addressing Excessive Interest Deductions, Treaty Abuse and the Avoidance of the Status of a Permanent Establi

USD 45
Pfeiffer, S.

VAT on “Free” Electronic Services?

USD 45
Sharkey, N.C.

Renovating the Tax Base: The Development of Selected International Aspects of the Income Tax Regimes in Mainland China and Singapore with Reference to Hong Kong

USD 45
Strachuk, V.

Changes in Transfer Pricing Regulations

USD 45
Baggerman, K.; Offermanns, R.H.M.J.

Foreign Direct Investment in Developing Countries: Some Tax Considerations and Other Related Legal Matters

USD 45
Patel, V.T.; Shah, R. (Rajiv); Visharia, K.P.

Draft Guidance of Place of Effective Management

USD 45