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.

Court of Justice

USD 45
Bernales Soriano, R.; Kosters, L.F.

Oil and Gas Operational Structure Based on Joint Operation Agreements Gives Rise to Multiple Permanent Establishments within a Single Country

USD 45
Lin, Y. (Yishian)

Business Restructuring Amendments to Transfer Pricing Assessment Rules and New APA Procedure

USD 45
Joseph, A.

Supplies under Continuing Leases: The Impact of the MBI Properties Decision

USD 45
Yaltı, B.

The Constitutional Court’s Inaugural Decision Regarding the Fair Trial Rights of Taxpayers

USD 45
Zutt, J.; Berkum, M. van

Fiscale Eenheid X: The VAT Exemption on Management of Real Estate Funds

USD 45
Patel, V.T.; Visharia, K.P.

Ruling in Marubeni Case on Benchmarking and Determining Arm’s Length Consideration for the International Provision of Agency and Marketing Support Services

USD 45
Albano, A.

Unresolved Issues Surrounding Transfer Pricing Legislation: The Anti-Avoidance Purpose and Penalty Protection – Part 2

USD 45
Vogel, N.; Bäuml, S.

Identifying Selective Advantages in the Context of the German Inheritance and Gift Tax Act Reform

USD 45
Moser, T.; Hentschel, S.

The Shielding Effect of EU/EEA Foundations in Multi-Layer Structures in the Context of Section 15 of the German Foreign Transactions Tax Law

USD 45
Szczepański, J.K.

The Legal Status of Inheritance and Gift Tax Treaties in Central and Eastern Europe – A Polish Perspective

USD 45
Otchi, M.

2015 Japanese Tax Budget – An Overview

USD 45