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
Kane, M.A.

Labour Rents, Arm’s Length Transfer Pricing and Intangibles: Still Searching for a Solution to the BEPS

USD 45
Bijl, J.

Supplies for EU VAT Purposes: Reflections on Air France – KLM and Vouchers

USD 45
Klethi, P-A.

Administrative Circular on Taxation of Luxembourg Limited Partnerships Is a Welcomed First Step

USD 45
Pfeiffer, S.

Asymmetrically Relying on the EU VAT Directive – Is VAT a Picnic?

USD 45
Schäfer, D.

The Avoidance of International Double Bank Taxation

USD 45
Sporken, C.J.E.A.; Cattel, Y.C.

Investigations by European Commission into Transfer Pricing Underlying Certain Tax Rulings in the European Union

USD 45
Rubinstein, F.; Samaha, S.

Taxation of Investments on the Brazilian Capital Market: New Tax Incentives and Recent Changes

USD 45
Mooij, H.

Maltese Laws Held To Be Special Regime under Malta-Netherlands Income and Capital Tax Treaty (1977)

USD 45
Mayo Rodriguez, C.

New Controlled Foreign Corporation Rules and the Alternative Investment Fund Managers Directive

USD 45
Carman, P.D.

BEPS Action 2: Hybrid Mismatch Arrangements

USD 45
Kopec, A.; Jamroży, M.

Income Tax Amendments in Poland: New Thin Cap Rules Effective 1 January 2015

USD 45
Blum, D.W.

Permanent Establishments and Action 1 on the Digital Economy of the OECD Base Erosion and Profit Shifting Initiative – The Nexus Criterion Redefined?

USD 45