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

ECJ VAT Cases - July/August 2015

USD 45
Bärsch, S-E.; Olbert, M.

Tax Classification of Debt and Equity and Recent Jurisprudence in Germany

USD 45
Mazansky, E.

South African Tax Court Departs from Commentary on Article 5 of the OECD Model in Finding a Permanent Establishment

USD 45
Danish, M.

What Remains of the Marks & Spencer Exception for Final Losses? - Examining the Impact of Commission v. United Kingdom (Case C-172/13)

USD 45
Enden, E.M.E. van der; Groot, J. de

Two Missing Links: A Move towards an Auditing Standard Specifically for the Tax Control Framework

USD 45
Pichhadze, A. (Amir)

The Arm’s Length Comparable in Transfer Pricing: A Search for an “Actual” or a “Hypothetical” Transaction?

USD 65
Wagh, S.

Transfer Pricing Aspects of Marketing Intangibles: An Indian Perspective

USD 45
Tang, J.

Distinctions between Chinese Rules on Hybrid Instruments and the OECD Approach under the BEPS Initiative

USD 45
Yang, J.G.S.

The Taxation of Foreigners Working in China

USD 45
Araki, S.

Regional Cooperation and Tax Information Exchange among Asia-Pacific Tax Authorities

USD 45
Karyadi, F.; Tanuwijaya, C.

BEPS Effects in Indonesia

USD 45
Wu, C.L. (Moya)

Stock Connect Programme: The Open Sesame to a Strong Chinese Capital Market

USD 45