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
Parekh, S.

The Concept of “Options Realistically Available” under the OECD Transfer Pricing Guidelines

USD 45
Bærentzen, S.H.

Crowdfunding in Scandinavia

USD 45
Joseph, A.

Employee Share Schemes – Benefiting the Start-Ups

USD 45
Brederode, R.F.W. van; Pfeiffer, S.

Debate on a General Reverse Charge VAT

USD 45
Lasiński-Sulecki, K.

Italmoda: Does the EU VAT Directive Become the Source of Individuals’ Obligations?

USD 45
Wilkie, J.S.

Canada Revenue Agency Guidance on Intra-Group Services and the Role of Multiple-Year Data

USD 45
Hilverkus, T.

Insurance Premium Tax: Trends and Recent Developments

USD 45
Carman, P.D.

The IRS Bifurcates Many Swaps with Non-Periodic Payments

USD 45
Dafnomilis, V.I.

Parafiscal Taxes: Are They Compatible with EU Tax Law and the Fundamental Freedoms?

USD 45
Leich, F.; Cloer, A.

Referral to the ECJ on (Final) Cross-Border Losses – Timac Agro Deutschland (Case C-388/14)

USD 45
Huibregtse, S.B.; Verdoner, L.A.; Valutyte, I.; Offermanns, R.H.M.J.

Status of Implementation of the Authorized OECD Approach Into Domestic Tax Law and Tax Treaties – Part 2

USD 45
Ambagtsheer-Pakarinen, L.

Commission

USD 45