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.

11905 results found
Gusmeroli, M.

Participants in foreign transparent entity denied treaty benefits (the good, the bad and the ugly)

USD 45
Kuznetsov, K.

Ukraine's tax treaties : status and effectiveness

USD 45
Vogel, K.

TAX TREATY MONITOR: TAX TREATY NEWS

USD 45
Avery Jones, J.F.

Does "enterprise" in the OECD Model mean "business"?

USD 45
Martín Jiménez, A.J.

Loopholes in the EU Savings Tax Directive

USD 45
Easson, A.

Common law approaches to the determination of the source of income : pragmatism over principle

USD 45
Mössner, M.

Source versus residence - an EU perspective

USD 45

LIST OF AUTHORS 2006

USD 45
Corput, W. van der

EDITORIAL

USD 45
Swinkels, J.J.P.

Fixed establishments and VAT-saving schemes

USD 45
Can, H.

Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment

USD 45
Ivanusic, S.

GLOBAL SERVICE ARRANGEMENTS: "AUSTRALIAN GST NEEDS TO MOVE WITH THE TIMES"

USD 45