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
Sharkey, N.C.

The Correctness of the Chinese Position of Enterprise Residence in Chinese Law: The Institutional and Treaty Implications

USD 45
Sidhu, P.K.

Is the Mutual Agreement Procedure Past Its “Best-Before Date” and Does the Future of Tax Dispute Resolution Lie in Mediation and Arbitration?

USD 45
Vidal, J-P.; Larocque, D.; Leroux, J.

Base Erosion and Profit Shifting: Reliability and the Future of Transfer Pricing Methods

USD 45
Joseph, A.

Exempting Foreign Branch Income and the Active Income Requirement

USD 45
Cooper, J.L.; Skopljak, Z.

New Transfer Pricing Legislation

USD 45
Perrou, K.

Decision of the Secretary General for Public Revenue on Transfer Pricing Documentation Rules

USD 45
Hanken, J.; Dorward, R.

A Fresh View on the Outcome-Testing Approach versus Price-Setting Approach: Discussion and Recommendations Regarding the Timing of Benchmarking Studies

USD 45
Cloer, A.; Hagemann, T.

Federal Tax Court Holds Treaty Override Unconstitutional

USD 45
Jochimsen, C.; Schiffer, E.

Anti-Treaty Shopping Rules: Section 50d-3 of the Income Tax Act

USD 45
Ambagtsheer-Pakarinen, L.

Court of Justice

USD 45
Câmara, F. de Sousa da

Arbitration as a Means of Resolving Tax Disputes

USD 45
Rodríguez Cuadros, M.A.

Toll and Contract Manufacturing Structures – Strategies and Challenges for Cross-Border Outsourcing Activities

USD 45