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
Dafnomilis, V.I.

A Comprehensive Analysis of ECJ Case Law on Discriminatory Treatment of Cross-Border Inheritances – Part 2

USD 45
Annacondia, F.

VAT Registration Thresholds in Europe

USD 45
Wattel, P.J.

Non-Discrimination à la Cour: The ECJ’s (Lack of) Comparability Analysis in Direct Tax Cases

USD 45
Joseph, A.

Infrastructure Projects, Public Project Partnerships and Taxation of Tax-Preferred Entities

USD 45
Carman, P.D.

Comparison of the Proposed Changes to the OECD and US Model Conventions

USD 45
Annacondia, F.; Peacock, C.

VAT Committee – Guidelines 2014-2015

USD 45
Kahlenberg, C.

Tax Refund Entitlement in Germany for Hybrid Entities

USD 45
Mortier, F.

The Russian Permanent Establishment: A Trap for Foreign Distributors?

USD 45
Roose, E.N.

Supreme Court Provides Guidance on Treatment of Foreign Funds Investing into Japan

USD 45
Popa, O.

Taxation of the Digital Economy in Selected Countries – Early Echoes of BEPS and EU Initiatives

USD 45
Ahrens, B.; Bothe, M.

Supplies of Blood Plasma in the Light of VAT

USD 45
Amand, C.

Taxation of Cross-Border Services Connected with Immovable Property

USD 45