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.

11874 results found
Pinetz, E.; Schaffer, E.

Exit Taxation in Third-Country Situations

USD 45
Gupta, P.

“Cloud” – A Technological Odyssey

USD 45
Saïac, J.; Rozant, C.

Withholding Tax on Dividends Paid to Non-EU Investment Funds: Some Interesting Details

USD 45
Villar Ezcurra, M.

State Aid and Tax Lease Regimes in the Shipbuilding Industry:Lessons Learned from a Spanish Case

USD 45
Calderón Carrero, J.M.; Quintas Seara, A.

The Taxpayer’s Right of Defence in Cross-Border Exchange-of-Information Procedures

USD 45
Agrawal, R.

Interpretation of International Tax Treaties – Subsequent Agreements and Subsequent Practices

USD 45
Violin, P.

The Brazilian CFC Regime: Update on Recent Developments

USD 45
Owens, J.P.

Tax Transparency: The “Full Monty”

USD 45
Kosters, L.F.

New Netherlands Treaty Policy Regarding Developing Countries

USD 45
Schoueri, P.G. Lindenberg

Comparison of the OECD and ILADT Model Conventions

USD 45
Martínez Arellano, M.J.

Transfer Pricing Changes under Recent Tax Reform

USD 45
Kahlenberg, C.

German Treaty Override Violates Constitutional Law

USD 45