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
Barret, E.

The Changes Introduced by the 2014 Update to the OECD Model Tax Convention

USD 45
Corput, W. van der; Annacondia, F.

The European Court of Justice – Recently Decided and Pending Cases

USD 45
Li, N.

China’s CFC Regime: Existing Rules and Improvement Suggestions

USD 45
Hou, J.

The Taxation of Partnerships

USD 45
Peters, M.J.

Global Automatic Exchange of Information for Financial Institutions

USD 45
Kogels, H.A.

Stopping the VAT Leaks in the European Union?

USD 45
Centeno, B.

Tax Treatment of Preferred Shares and Other Qualifying Debt Instruments

USD 45
Gelder, G.C.F. van; Niels, B.

Recent Developments in Hybrid Financial Instruments

USD 45
Muyaa, E.

Transfer Pricing Comparability Adjustments: The Pursuit of “Exact” Comparables

USD 45
Butler, M.; White, L.

Australian Taxation Office Issues Significant Guidance on New Transfer Pricing Rules

USD 45
Carman, P.D.

Final Regulations Affirm and Supplement Rules on Mixed Straddles

USD 45
Hawkes, J.

Substance in International Taxation

USD 45