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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Title
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Year
12031 results found
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Doesum, A.J. van

Revisiting the Commissionaire Fiction in EU VAT Law: Cause, Effect and the Role of Identical Supplies

USD 45
Liebchen, D.; Strotkemper, N.

Latest Statistics on OECD and EU Dispute Resolution Measures (Mutual Agreement and Arbitration Procedures) for 2022, with Emphasis on the Position in Germany

USD 45
Offermanns, R.H.M.J.

Report on the Fraus Legis Symposium Held on 15 February 2024 at the Dutch Supreme Court in The Hague

USD 45
Azmi Shabestari, M.; Safaei, R.

The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions

USD 45
Silva, C. Bertão da

VAT and Directors’ Fees: Can Directors who Are Individuals Be Considered Taxable Persons?

USD 45
Castro Jurado, S.

Transfer Pricing Implications for the Cannabis Industry

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Council

USD 45
Moser, T.; Hentschel, S.

Share Sales under the German Controlled Foreign Company Taxation Regime – Areas of Concern and Legislative Solutions

USD 45
Ros, E.W.

The ECJ Preliminary Reference Procedure: Two to Tango?

USD 45
Gobet, P.

Profit Attribution to Permanent Establishments without Personnel under the AOA: A Systematic Analysis of OECD Literature and Recent Developments in Germany

USD 45
Echevarría Zubeldia, G.

Déjà Vu Drama: The Controversy of Subsidiaries as Fixed Establishments as Illustrated by the Adient Case

USD 45