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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Year
12075 results found
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Input VAT deduction by holding companies - German practice and Community law

Englisch, J.
USD 45

Tax holidays : relief or gimmick?

Brederode, R.F.W. van
USD 45

GST in Jersey

Joseph, A.
USD 45

The new United States Model Income Tax Convention

Avi-Yonah, R.S.; Tittle, M.B.
USD 45

Interacting principles : the French abuse of law concept and the EU notion of abusive practices

Leclercq, L.
USD 45

Taxation of offshore portfolio investment by New Zealand residents : new foreign investment fund rules

Smith, A. (Andrew); Dunbar, D.G.
USD 45

Tax treatment of dividends distributed to non-resident tax-transparent entities

Flora, P.; Messi, M.
USD 45

New VAT context for the investment fund industry

Grençon, L.; Plainchamp, C.
USD 45

Source rules under tax law for financial income and investment fund proceeds

Dachs, P.
USD 45

Specialized investment funds : a new vehicle in the fund industry

Kremer, C.; Lesage, T.
USD 45

Proposed transfer pricing reporting and documentation requirements

Leivestad, M.; Furøy, G.F.
USD 45

EC Update

USD 45
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