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
Joseph, A.

New Regime for Managed Investment Trusts

USD 45
Gelineck, M. Stubbe

Permanent Establishments and the Offshore Oil and Gas Industry – Part 2

USD 45
Weiss, M.

Recent Amendments to the German Tax Rules on Rollover Relief

USD 45
Snoeij, R.

Sovereign Immunity and Source State Taxation of Sovereign Wealth Funds: Is It Time to Re-Evaluate?

USD 65
De Blasi, M.; Bosco, L.

Changes in the Internationalization Decree Regarding PEs of Non-Resident Entities and Possible Implications on Source Taxation of “Notional Income”

USD 45
Pichhadze, A. (Amir)

Delineating the Terms of a Single Composite Transaction in Transfer Pricing: The Role of Step-Transaction Analysis in the Aggregation of Interrelated (Linked) Contracts

USD 45
Becker, A.

The Principle of Territoriality and Corporate Income Taxation – Part 2

USD 45
Joseph, A.

Country-by-Country Reporting: Law in the Making

USD 45
Kalloe, V.

EU Code of Conduct – From Reviewing Individual Tax Regimes to Developing Horizontal Policy: Cracking the Code in the BEPS Era

USD 45
Kleist, D.

Implementation of the New Anti-Avoidance Provisions of the Parent-Subsidiary Directive (2011/96) into Swedish Law

USD 45
Li, N.

Advance Pricing Agreements in China

USD 45
Bal, A.M.

The New Era of EU Customs Legislation

USD 45