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.

11902 results found
González Sánchez, E.; Franch Fluxà, J.

Problems and options in calculating the tax base of companies in the European Union under home state taxation

USD 45
Csikós, K.

Energy taxation - an analysis of the EU Energy Taxation Directive with special reference to Hungary and the Benelux member states

USD 45
Pijl, H.

The OECD Commentary as a source of international law and the role of the judiciary

USD 45
Zalasiński, A.

Polish direct tax provisions potentially incompatible with EC fundamental freedoms

USD 45

EC UPDATE

USD 45
Tzenova, L.

Amendments to the Bulgarian Corporate Income Tax Act

USD 45
Betten, R.

Annex to Advocate General's conclusion on whether or not Art. 17 of the OECD Model applies to the basic salaries of sportsmen

USD 45
Anthony, R.

Electronic commerce and transfer pricing

USD 45
Kitnitchiva, A.

Accountability and fairness in tax administrations - a case study of the Thailand Revenue Department

USD 45
Lo, E.W-S.

Casenote : deductibility of interest on stapled security

USD 45
Joseph, A.

Venture capital investment and holding companies

USD 45
Mukherjee, S.

Transfer pricing : a practitioner's view

USD 45