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

VAT around the world: Recent ECJ Cases in Brief

USD 45
Avi-Yonah, R.S.

Tax competition, tax arbitrage and the international tax regime

USD 45
Palao, C.

New income tax law and anti-fraud legislation in Spain

USD 45
Hurk, H.T.P.M. van den; Korving, J.J.A.M.

The ECJ's judgement in the N case against the Netherlands and its consequences for exit taxes in the European Union

USD 45
Mazansky, E.

South Africa's new general anti-avoidance rule - the final GAAR

USD 45
Dirkis, M.

Ripe for reform : Australia's domestic source rules

USD 45
Dikmans, S.

New Netherlands corporate income tax provisions for 2007

USD 45
Cacciapuoti, E.

Private equity funds, permanent establishments and Italian operations

USD 45
Leegaard, T.

Taxation of corporate shareholders in the Nordic countries : an assessment of the taxation of dividends and gains on shares in the light of the exemption regimes in Denmark, Finland, Iceland, Norway and Sweden - part 2

USD 45
Bernatonis, J.

The doctrine of substance over form in Lithuanian tax law

USD 45
Lozev, K.

EU accession and the Bulgarian tax system

USD 45

EC Update

USD 45