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
Wright, D.R.; Keates, H.A.; Lewis, J.; Auten, L.

The BEPS Action 8 Final Report: Comments from Economists

USD 45
Verlinden, I.; Ledure, D.; Dessy, M.

The Risky Side of Transfer Pricing: The OECD Base Erosion and Profit Shifting Reports Sharpen the Rules on Risk Allocation under the Arm’s Length Standard

USD 45
Bianco, J.F.; Tomazela Santos, R.

A Change of Paradigm in International Tax Law: Article 7 of Tax Treaties and the Need To Resolve the Source versus Residence Dichotomy

USD 45
Bennett, J.

Navigating Uncertain Waters: A Critical Review of Withholding Tax Law and Practice in Trinidad and Tobago

USD 45
Said Formosa, C.

Financial Transaction Tax: An Eleven-Point Analysis of Transaction Taxes Across Member States

USD 65
Imamura, T.; Honda, M.

Japan’s Supreme Court Classifies a US Delaware Limited Partnership as a Corporation

USD 45
Burns, L.

Multinational Anti-Avoidance Law: Australia’s Response to BEPS Action 7

USD 45
Joseph, A.

Aggressive Tax Planning and Tax Risk Management

USD 45
Gribnau, J.L.M.; Jallai, A-G.; Bakker, A.J.

Good Tax Governance and Transparency: A Matter of Reputation or Ethical Motivation?

USD 45
Joseph, S-A.

Jurisdictional Taxing Rights of Sovereign Wealth Funds

USD 45
Bol, Y.

Tax Risk Management by Development Banks

USD 45
Goudswaard, R.; Beris, J.

Pension Funds and Tax Management: Challenges Ahead for “Multinational Enterprises”

USD 45