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
Annacondia, F.

Practical Information on European VAT

USD 45
Lopes Dias V.S., G.

The Concept of Debt-Claim as the Key Distinguishing Factor between Dividend and Interest Income in the OECD Model

USD 45
Laukkanen, A.

Debt Classification Leads to BEPS Action in Finland

USD 45
Silberztein, C.; Granel, B.

Cost-Plus Contract R&D Services: Should State Subsidies Be Deducted from the Cost Base?

USD 45
Butler, M.; White, L.; Prpic, M.

Australian Taxation Office’s Transfer Pricing Risk-Rating System

USD 45
Singh, A. (Asmita)

Enforcement or Cooperation – An Analysis of the Compliance Psychology of Taxpayers

USD 45
Hagemann, T.; Kahlenberg, C.

German Federal Tax Court Again Questions Constitutionality of Treaty Override

USD 45
Bilaney, S.K.

Economic Adjustment: Capacity Utilization Adjustment

USD 45
Lingier, R.K.

The Implementation of the “Authorised OECD Approach” under German Law and Its Relation to Tax Treaties Already in Force – Can the “Authorised OECD Approach” Be Applied Retrospectively?

USD 45
Urinov, V.

Tax Amnesties as a Transitional Bridge to Automatic Exchange of Information

USD 45
Arnold, B.J.

Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters

USD 45
Andresen, U.

Regulations Provide Further Guidance on the Application of the Authorized OECD Approach to the Attribution of Profit to Permanent Establishments

USD 45