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.
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Must a Dual Resident Subsidiary Be Included in a Fiscal Unity on the Basis of Primary EU Law? The Example of Germany and Comparative Analysis of the EU and EEA Member States

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Opinion Statement ECJ-TF 1/2014 of the CFE on the Decision of the European Court of Justice in Åkerberg Fransson (Case C-617/10) Concerning Ne Bis in Idem in Tax Law

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