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.

11871 results found
Ambagtsheer-Pakarinen, L.

Council

USD 45
Kokolia, E.; Lazaretou, T.

Cross-Border Rulings: Direct and Indirect Taxation

USD 45
Popa, O.

The 2016 Revised Tax Code: A Milestone in the History of Romania’s National Tax System

USD 45
Goemaere, T.; Hoogendijk, F.

Tax Shelter for Start-Ups

USD 45
Ledure, C.

The Tax Treatment of Severance Payments Made in a Cross-Border Context - A Swiss Perspective

USD 45
Pate, B.; Drobež Tomšič, M.

APA Developments

USD 45
CFE ECJ Task Force

Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception”

USD 45
Duijn, H-J. van; IJsselmuiden, R.O.

Will the Netherlands Threshold for Levying Taxes on PEs Be Lowered by Proposed Changes in Line with BEPS Action 7: Preventing the Artificial Avoidance of PE Status?

USD 45
Sporken, C.J.E.A.; Visser, P.

Intangibles in a BEPS World and How the Netherlands Is Complying with OECD Rules

USD 45
Urrutia Coduras, H.G. de

Are Monetary Donations to Foreign Foundations Taxable in Spain?

USD 45
Kugelmüller-Pugh, A.

Cross-Border Information – The German Approach

USD 45
Weiss, M.

The Impact of Article 9 of the OECD Model on German Taxation

USD 45