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
Mastellone, P.

The Emergence and Enforcement of Green Taxes in the European Union – Part 1

USD 45
Traversa, E. (Edoardo)

Tax Incentives and Territoriality within the European Union: Balancing the Internal Market with the Tax Sovereignty of Member States

USD 65
Sharma, S. (Sundareswara)

Court of Appeal Decision on Tax Avoidance in International Financing Arrangements

USD 45
Kronbergs, Z.G.

2014 Corporate Tax Changes

USD 45
Avery Jones, J.F.; Lüdicke, J. (Jürgen)

The Origins of Article 5(5) and 5(6) of the OECD Model

USD 65
Kane, M.A.

Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard

USD 65
Bronżewska, K.; Enden, E.M.E. van der

Tax Control Framework – A Conceptual Approach: The Six Nuances of Good Tax Governance

USD 45
Marais, A.

The Risk for Tax Treaty Override in Africa – A Comparative Legal Analysis

USD 45
Joseph, A.

Permanent Establishments and Australian Domestic Laws

USD 45
Tsangaris, Y.

Current Developments Regarding Tax Collection

USD 45
Attard, R.

Maltese Tax Litigation Taken by Storm

USD 45

Developments - September/October 2014

USD 45