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.

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HM Revenue & Customs Takes a Tougher Stance with New TP Guidelines

Sutton, P.
USD 45

Income Taxation of Foreign Pension Funds in Light of the Free Movement of Capital

Stöber, M.
USD 45

Arm’s Length Remuneration for Limited-Risk Distributors: Is There Still Room for a Traditional Transfer Pricing Analysis?

Adda, M.; Viani, M.
USD 45

The Influence of Remote Work on the Place of Effective Management under Article 4(3) of the OECD Model: Remote Work, Remote POEM?

Hemdan, M.; Tetłak, K.
USD 45

Comparing Two Subject to Tax Rules: The United Nations vs. the OECD/Inclusive Framework – Which Version Is Better for Developing Countries?

Das, R.R.; Tayal, S.
USD 45

Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation

Pistone, P.; Vlugt, S. van der; Serafimova, M.
USD 65

VAT on Imported Services in Africa – Why Consumption and Reverse Charge Concepts Remain Crucial

Habaasa, A.
USD 45

Navigating Unutilized Tax Losses in Singapore, Malaysia and Brunei

Ooi, V.
USD 45

Funding of IP within the DEMPE Framework

Brouwers, D.M.; Boomsma, E.
USD 45

Full Federal Court Allows PepsiCo’s Appeal and Reverses Decision to Impose Royalty Withholding Tax and Diverted Profits Tax on “Embedded Royalties”

Butler, M.; Wang, L.
USD 45

Another Italian Supreme Court Decision on the “Beneficial Ownership” Concept for the Purposes of the EU Parent-Subsidiary Directive (2011/96)

Manzi, G.; Menozzi, M.
USD 45

UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union

Imparato, D.
USD 80
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