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
Bal, A.M.

Taxation of Digital Supplies in the European Union and United States – What Can They Learn from Each Other?

USD 45
Debelva, F.; Luts, J.

The General Anti-Abuse Rule of the Parent-Subsidiary Directive

USD 45
Calizzi, M.; Hayashi Descio, C.; Bennett, J.; Duran, L.; Fass, A.; Galdino, G.; Hammoud, M.; Liotta, A.; Massobre, R.; Álvarez Silva, F.

King’s College London International Tax Conference

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

Combating Carousel Fraud: The General Reverse Charge VAT

USD 45
Cooper, G.

Some Thoughts on the OECD’s Recommendations on Hybrid Mismatches

USD 45
Ambagtsheer-Pakarinen, L.

Commission

USD 45
Ambagtsheer-Pakarinen, L.

Court of Justice

USD 45
Spencer, J.; Mills, A.

Improving Treaty Dispute Resolution: An Australian Perspective

USD 45
Ting, A.

The Politics of BEPS – Apple’s International Tax Structure and the US Attitude towards BEPS

USD 45
Cammilleri, S.

New Italian Tax Regime for Non-Commercial Trusts and Foundations

USD 45
Walker, J. (John); Roth, T.

The Cloud, E-Commerce and Taxable Presence

USD 45
Duff, D.G.

Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments – Insights from the Canadian Experience

USD 45