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.

11907 results found
Bhupalan, R.

Recent developments in tax administration

USD 45
Shim, J.; Hong, J.

Regional tax minimization

USD 45
Azizov, F.

An overview of the tax regime

USD 45
Erasmus-Koen, M.; Douma, S.C.W.

Legal status of the OECD Commentaries - in search of the holy grail of international tax law

USD 45
Hull, H.R.

Tax treatment of intra-group cross-border interest payments involving Switzerland

USD 45
Cordewener, A.; Kofler, G.W.; Schindler, C.P.

Free movement of capital and third countries : exploring the outer boundaries with Lasertec, A and B and Holböck

USD 45
Cerioni, L.

A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes

USD 45
Russo, R. (Raffaele); Pedrazzini, E.

Permanent establishments under Italian tax law : an overview

USD 45
Baranger, S.

New guideline on recognition of transparency principle for foreign partnerships

USD 45
Petkevica, J.

Cross-border loss relief in Latvia : the lessons to be learned

USD 45
Feurstein, T.

Tax treatment of weather derivatives

USD 45
Franzè, R.; Rotondaro, C.

Penalty clauses, earnest agreements and earnest payments as compensation for withdrawal in intra-group transactions - an analysis under Italian tax law

USD 45