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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Year
Year
12075 results found
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Taxation of commercial motor fuel in the United States and Canada : the International Fuel Tax Agreement

McLure, C.E. (Jr.); Pitcher, R.C.; Turner, L.L.
USD 45

Deduction of losses incurred in another Member State by a non-resident subsidiary following Marks & Spencer

Saïac, J.
USD 45

European holding company tax regimes : a comparative study

Eynatten, W.
USD 45

Case-law-based anti-avoidance measures in conflict with proportionality test : comment on the ECJ decision in Kofoed

Zalasiński, A.
USD 45

The "determination of a criminal charge" and tax matters

Baker, P.
USD 45

New Danish limitations on interest deductions

Bjørnholm, N.; Toft Thiersen, I.
USD 45

Treatment of non-resident captive insurance arrangements

Ciro, T.
USD 45

Good news : trust concept finally introduced into French law

Marciniak, S.
USD 45

Tax treatment of domestic and cross-border stock lending transactions

Smits, J.
USD 45

Tax treatment of leasing agreements : Germany

Hartmann, J.
USD 45

Tax treatment of leasing agreements : South Africa

Dachs, P.
USD 45

The changing fortunes of private equity

Joseph, A.
USD 45
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