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.

11906 results found
Estrelles Domingo, J.A.

Tax treatment of R&D expenses in Spain

USD 45
Müller, A. (Andrew); Linder, T.

Tax treatment of R&D expenses in Switzerland

USD 45
O'Keeffe, D.

Tax treatment of R&D in the United Kingdom

USD 45
Kachinsky, C.

Tax treatment of R&D expenses in the United States

USD 45
Ottosen, A. Møllin; Nørremark, M.

Rulings on deductibility of acquisition costs and management fees

USD 45
Fazelbhoy, A.; Petiwalla, F.

Ruling that domestic subsidiary of US company constitutes a permanent establishment

USD 45
Erjavsek, K.

New transfer pricing rules and documentation regulations

USD 45
López de Haro, R.; Ortega Calle, M.

Major amendments to transfer pricing legislation

USD 45
Tadmore, N.

Source taxation of cross-border intellectual supplies - concepts, history and evolution into the digital age

USD 45
Lang, M.

Article 19(2) : the complexity of the OECD Model can be reduced

USD 45
Helminen, M.

Scope and interpretation of the Nordic multilateral double taxation convention

USD 45
Eckl, P.; Seiboth, M.

The introduction of a German real estate investment corporation

USD 45