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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12074 results found
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Proposed changes to the Commentary on Art. 15(2) of the OECD Model and their effect on the interpretation of "employer" for treaty purposes

Pötgens, F.P.G.
USD 45

New tax rules in Denmark - CFC taxation and countermeasures against private equity funds

Pedersen, B.M.
USD 45

The US experience with the estate tax and its implications for wealth transfer taxation in Latin America

Zodrow, G.R.; Diamond, J.W.
USD 45

Notable transfer pricing rules and consequences of non-compliance with documentation requirements

Torma, L.; Boris, S.
USD 45

Transfer pricing rules for transactions involving low-tax countries : France

Douvier, P-J.
USD 45

Transfer pricing rules for transactions involving low-tax countries : Germany

Lieber, B.; Roeder, A.
USD 45

Transfer pricing rules for transactions involving low-tax countries : Spain

Carreño, F.
USD 45

Transfer pricing rules for transactions involving low-tax countries : United Kingdom

Casley, A.J.; Webb-Martin, L.
USD 45

Supreme Court clarifies taxation of captive business process outsourcing units in Morgan Stanley case

Jhabakh, P.R. Kumar
USD 45

Legislative response to the Sony transfer pricing case

Pushkar, S.
USD 45

Commentary : Morgan Stanley case answers the big question, but leaves others unanswered

Kapoor, S.
USD 45

Erratum

USD 45
Showing 7836 of 12074