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
Wardzynski, A.

The Limitation on Benefits Article in the OECD Model: Closing Abusive (Undesired) Conduit Gateways

USD 45
Siregar, N.; Dorson, D.

Taxation of Trade Representative Offices

USD 45
Tan, H.; Oei, J.

Casenote – The Court of Appeal’s Decision on the Application of the General Anti-Avoidance Rule

USD 45
Persson, O.; Alm, T.

Kaffeknappen: Court Case on Intra-Group Sale of Trademark

USD 45
Bal, A.M.

The Sky’s the Limit – Cloud-Based Services in an International Perspective

USD 45
Oguttu, A.W.

The Role of International Cooperation in Preventing Tax Evasion: A Critique on “Assistance in the Collection of Taxes” – A South African Perspective

USD 45
Yoon, J-H.

The Journey Goes On, but Where To? – A Review of the 2013 Korean Supreme Court Decisions on Entity Classification Issues

USD 45
Ray, S.; Dattani, A.

Will Budget Proposal To Modify the Term “International Transaction” Increase the Compliance for Indian Companies?

USD 45
Popa, O.

Hybrid Entity Payments – Extinct Species after the BEPS Action Plan?

USD 45
Kulcsár, T.

Commission

USD 45
Kulcsár, T.

Council

USD 45
Kulcsár, T.

Court of Justice

USD 45