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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Title
Title
Year
Year
12078 results found

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

Hull, H.R.
USD 45

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

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

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

Cerioni, L.
USD 45

Permanent establishments under Italian tax law : an overview

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

New guideline on recognition of transparency principle for foreign partnerships

Baranger, S.
USD 45

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

Petkevica, J.
USD 45

Tax treatment of weather derivatives

Feurstein, T.
USD 45

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

Franzè, R.; Rotondaro, C.
USD 45

Tax treatment of leasing agreements : Austria

Schneider, R. (Robert)
USD 45

Tax treatment of financial leasing agreements : Mexico

Ortiz Molina, O.A.; Goyeneche (P), J.J.
USD 45

Tax treatment of leasing agreements : Netherlands

Sunderman, M.; Suurenbroek, O.
USD 45

Significant changes in tax laws affecting financial services industry

Desai, K.; Mehta, R.
USD 45
Showing 8004 of 12078