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.

11872 results found
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
Tan, A. (Allen); Lee, S.H.; Toh, T.

The Cloud, E-Commerce and Taxable Presence

USD 45
Stroykova, S.

Transfer Pricing Guidance Issued by Ministry of Finance

USD 45
Carreño, F.; Sánchez-Briñas, M.

Proposal for Country-by-Country Reporting

USD 45
Cerioni, L.

The New “Google Tax”: The “Beginning of the End” for Tax Residence as a Connecting Factor for Tax Jurisdiction?

USD 45
Lasiński-Sulecki, K.

Amended Thin Capitalization Rules

USD 45
Schoeneborn, F.

Outcome Testing: Why Year-End Adjustments Cannot Be the First Choice to Bring Intercompany Margins to an Arm’s Length Level

USD 45
Reibel, R.

Tax Transparency – How To Make It Work?

USD 45
Bakker, A.J.

The Taxation of Social Enterprise

USD 45
Kallergis, A.

Citizenship and Taxation in France

USD 45
Oka, R.

The Cloud, E-Commerce and Taxable Presence

USD 45
Kim, K.D.

The Cloud, E-Commerce and Taxable Presence

USD 45