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.

11902 results found
Perrou, K.

Documentation Requirements for an Exemption for Trusts from the Special Tax on Real Property

USD 45
Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Kemmeren, E.C.C.M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.

Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers

USD 45
Olejnicka, M.

Supreme Administrative Court Rules That Investor Who Purchased Foreign Shares and Other Securities Can Deduct up to 19% of Foreign Tax Paid Even If Tax Treaty Provides for Lower Rate

USD 45
Parsons, S.; Schoonwinkel, H.

An Analysis of the Income Tax Consequences of Decentralized Finance (DeFi) in a South African Context and Beyond

USD 45
Wilde, M.F. de; Than, Y.

Pillar Two and the Transitional Rule for Intra-Group Asset Transfers

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

Preliminary Ruling Requested from ECJ on Dividend Withholding Tax Due by UK Insurance Companies

USD 45
Wouters, P-J.

Belgian R&D Tax Credit To Be Aligned with Pillar Two and US GILTI Rules

USD 45
Flores Quiroz, F.S.

New APA Request Procedure in Chile

USD 45
Simontacchi, S.; Adda, M.; Genta, G.

Permanent Establishment Risk Exposure of Private Equity Funds and the New Italian Investment Management Exemption: A Quest for Certainty

USD 45
Moura, M.H. Barbosa; Frenkenberger, T.

2023 WU Global Transfer Pricing Conference: “Transfer Pricing Developments around the World”

USD 45
Starkov, V.; Jin, A.

Amount A vs Article 12B: One Size May Not Fit All

USD 80
Valério, C.; Xygka, A.

Commission

USD 45