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
Braga Chapinoti, M.

Application of arm's length principle to intangibles

USD 45
Díaz Tong, E.; Garcés Velalcázar, R.

Transfer pricing system : current state and future prospects

USD 45
Schnorberger, S.

Same procedure as last year? : Competent authority procedures and advance pricing agreements revisited

USD 45
Rzymkowska, S.

Initial experience with APA practice and update on recent changes to APA procedures

USD 45
Câmara, F. de Sousa da; Fernandes, J. Almeida

Thin capitalization rules

USD 45
Wilkie, J.S.

Comparison of analysis for income tax transfer pricing and customs duties : new information circular

USD 45

Documentation: Canada: Income Tax Information Circular IC06-1 - Income Tax Transfer Pricing and Customs Valuation

USD 45
Kavelaars, P.

Cross-border aspects of pensions in the Netherlands, including tax treaty and EU law

USD 45
Helminen, M.

Non-discrimination and the Nordic multilateral double taxation convention

USD 45
Harris, P.A.

Fair in love but not taxation : the English origins of the Australasian general anti-avoidance rule - Part II

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

Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ

USD 45
Eckl, P.

Tightening of the German anti-treaty-shopping rule

USD 45