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
Lüdicke, J. (Jürgen); Altorfer, J.; Blanluet, G.; Hohenwarter-Mayr, D.; Inoue, K.; Suarez, S.; Lange-Hückstädt, C.

Cross-Border Loss Utilization

USD 45
Ault, H.J.; Schön, W.; Shay, S.E.

Base Erosion and Profit Shifting: A Roadmap for Reform

USD 45
Maisto, G.

Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules

USD 45
Altshuler, R.

Inter-Nation Competitiveness: A Discussion Paper on Base Erosion and Profit Shifting

USD 45
Karyadi, F.; Wicaksono Sungkono, P.

Issue of Common Control in Recent Transfer Pricing Cases

USD 45
Coronado, L.; Nguyen, P.T.

New Guidance on Advance Pricing Agreements

USD 45
Hu, B.; Simmons, R.S.

China and Australia’s Responses to Environmental Challenge: A Comparative Analysis – Environmental Tax Reforms

USD 45
Bonekamp, M.; Dijkman, J.

Transfer Pricing Aspects of Central Purchasing

USD 45
Bal, A.M.

EU VAT: New Rules on B2C Supplies of Digital Services from 2015

USD 45
Debelva, F.; Luts, J.

Anti-Abuse under the Financial Transaction Tax Proposal

USD 45
Cooper, J.L.; Petriashvili, V.; Burkadze, E.

Comprehensive Decree on Transfer Pricing Signed

USD 45
Phatarphekar, K.R.; Arora, A.

Advance Pricing Agreements: The Journey Thus Far

USD 45