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
Kanduth-Kristen, S.; Gregori, S.; Komarek, E.

Amendments to Group Taxation Regime

USD 45
Box, J.

E-Commerce and Tax – An Australian Perspective

USD 45
Kang, G.W.

The Customs and Transfer Pricing Harmonization Legislation and Its Application in Practice

USD 45
Hellerstein, W.

Jurisdiction to Tax in the Digital Economy: Permanent and Other Establishments

USD 45
Lüdicke, J. (Jürgen)

“Tax Arbitrage” with Hybrid Entities: Challenges and Responses

USD 45
Evers, M.T.; Meier, I.; Spengel, C.

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?

USD 45
Smitte, P. van der

Effective EU Tax Collection: A Utopia?

USD 45
Edge, S.

Base Erosion and Profit Shifting: A Roadmap for Reform – Tax Arbitrage with Hybrid Instruments

USD 45
Resch, R.X.

Case Closed: Tax Treatment of US S-Corporations under the Germany-United States Income and Capital Tax Treaty – Treaty Benefits for Hybrid Entities

USD 45
Bellingwout, J.W.

Corporate Income Tax: Marking the Passage of Time

USD 45
Pérez Bernabeu, B.

R&D&I Tax Incentives in the European Union and State Aid Rules

USD 45
Kulcsár, T.

Commission

USD 45