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
Zucchetti, S.; Pallotta, A.; Lanfranchi, O.

Assessment Methods for Intangible Assets: Unwrapping the Italian Patent Box To Better Grasp What Is Inside and How Much It Is Worth

USD 45
Bal, A.M.

Import and Export in Multi-Sale Transactions – Part II

USD 45
Papotti, R-A.; Setti, C.

The ECJ Decision in Timac Agro (Case C-388/14): Another Properly Shaped Piece in the ECJ’s Tax Loss Puzzle

USD 45
Cools, A.

Recent Netherlands and Belgian Court Decisions Further Clarify Treaty Interpretation

USD 45
Popa, O.

Commission

USD 45
Popa, O.

Court of Justice

USD 45
Beretta, G.

New Rules on the Attribution of Profits to Permanent Establishments

USD 45
Kogels, H.A.

The Destination Principle Lost and Double Taxation Justified in the Battle against VAT Fraud

USD 45
Mehta, A. (Amar)

Minimum Alternate Tax and the Indian Tax Treaties

USD 45
Balco, T.; Yeroshenko, X.

Ranges Used for Transfer Pricing Purposes

USD 45
CFE ECJ Task Force

Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax

USD 45
Meussen, G.T.K.

The (Non-)Deductibility of Currency Losses

USD 45