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
Araki, S.

Carbon Emissions and Other Environmental Issues in Asia-Pacific: Recent Developments in Environmental Taxes as an Economic Instrument

USD 45
Albano, A.

Unresolved Issues Surrounding Transfer Pricing Legislation: The Anti-Avoidance Purpose and Penalty Protection – Part 1

USD 45
Centore, P.; Sutich, M.T.

Publishing Industry and Reduced VAT Rates: An Open Question

USD 45
Mang, F.

The (In)Compatibility of IP Box Regimes with EU Law, the Code of Conduct and the BEPS Initiatives

USD 45
Ambagtsheer-Pakarinen, L.

Commission

USD 45
Ambagtsheer-Pakarinen, L.

Council

USD 45
Milosavljevic, A.

2014 Tax Highlights

USD 45
Martínez Bárbara, G.

Fiscal State Aid: Lights and Shadows in the 2013 Commission Decision on the Spanish Tax Lease System

USD 45
Stasio, A.

Country-by-Country Reporting: A New Approach towards Book-Tax Conformity

USD 45
Sporken, C.J.E.A.; Visser, P.

BEPS Guidance on Transfer Pricing Aspects of Intangibles and the Need for Substance and Transfer Pricing Documentation

USD 45
Milewska, M.; Amaya, E.

Transfer Pricing Implications of Second-Brand Strategies in the Pharmaceutical Industry in Light of the OECD Report on Action 8 of the BEPS Action Plan

USD 45
CFE ECJ Task Force

Opinion Statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case C-164/12), concerning taxation of unrealized gains upon a reorganization within the European Union

USD 45