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.

Free Content
Free Content
Title
Title
Year
Year
12080 results found
newest

KHO 2024:58: Items Covered by the ATAD Interest Deduction Limitation

Helminen, M.
USD 45

The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?

Screpante, M.S.
USD 45

Commission

Xygka, A.
USD 45

Court of Justice

Xygka, A.
USD 45

Public Pension Funds in EU Member States: Their Comparability and Tax Treatment under the Free Movement of Capital (Keva and Others (Case C-39/23))

Butler, G.
USD 45

New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel

Adda, M.; Steinhart, J.
USD 45

Potential Tax Discrimination against Italian-Sourced Dividends and Capital Gains Received by Foreign Investment Funds Not Compliant with EU Regulatory Framework

Quaratino, L.; Antinucci, B.
USD 45

The Apple Case: The Right Decision for the Wrong Reasons?

Garavan, C.
USD 45

Friend or Foe? – How Should MNEs Position Themselves in View of Amount B?

Lagarden, M.
USD 45

New Rules on Inbound Intercompany Financing Transactions

Karnath, S.; Brugger, H.
USD 45

Taxing High-Net-Worth Individuals: Recommendations from an African Perspective

Oguttu, A.W.
USD 65

Cross-Border Tax Ramifications of Swiss Blockchain Foundations: How Can a Rock Dam the Sea?

Frescurato, D.; Sommariva , R.
USD 45
Showing 384 of 12080