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
Pinto, D.

Exclusive source or residence-based taxation - is a new and simpler world tax order possible?

USD 45
Barenfeld, J.

A common consolidated corporate tax base in the European Union - a beauty or a beast in the quest for tax simplicity?

USD 45
Schwarz, J.

The need and scope for coordination of tax policies in the European Union

USD 45
Maples, A.J.

Tax complexity and the capital-revenue distinction - lessons from two recent New Zealand cases

USD 45
Gibert, B.; Daluzeau, X.

Commission proposes guidelines for advance pricing agreements in the European Union

USD 45
Patel, V.T.; Mudigonda, V.

Information technology industry and related transfer pricing issues

USD 45
Messineo, A.E.

Laboratorios Bago case : the first transfer pricing case in Argentina?

USD 45
Cooreman, K.; Voeten, Y.

In the face of further scrutiny from the European Commission on coordination centres, new, genuine, tax-effective alternatives emerge

USD 45
Coronado, L.; Chou, S.

Unified Enterprise Income Tax Law and its impact on transfer pricing

USD 45
Fazelbhoy, A.; Chandra, A.

Offshore ruling : analysis of a recent AAR judgment on taxation of business process outsourcing

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

Advance pricing agreements and thin capitalization

USD 45
Allen, S.; Tomar, R.; Wright, D.R.

This article comments on 2006 Annual Report on Advance Pricing Agreement Programme.

USD 45