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
Russo, R. (Raffaele)

Tax treatment of stock lending agreements

USD 45
Born, A.

Tax treatment and consequences of debt restructuring and workouts : Germany

USD 45
Lindsay, J.

Tax treatment and consequences of debt restructuring and workouts : United Kingdom

USD 45
Springael, B.

Notional interest deduction : investments in Belgian risk capital rewarded

USD 45
Serbini, S.; Flora, P.

Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions

USD 45
Reichert, T.A.; Wright, D.R.

Proposed cost sharing regulations : a departure from arm's length?

USD 45
Hejazi, J.

Transfer pricing within the North American pharmaceutical industry : has there been a structural shift in risk?

USD 45
Bakker, A.J.

Attribution of profit to a permanent establishment of an insurance company

USD 45
Joseph, A.

Transfer pricing rules and the business profits article of the OECD Model Tax Convention - recent developments

USD 45
Antonini, M.; Giacometti, P.

Global trading

USD 45
Rest, A. van der; Breggen, M. van der; Vinks, F.

Licence activities structured via the Netherlands : guidance on how to meet the requirements

USD 45

DOCUMENTATION: COMMISSION OF THE EUROPEAN COMMUNITIES: PROPOSAL FOR A CODE OF CONDUCT ON TRANSFER PRICING DOCUMENTATION FOR ASSOCIATED ENTERPRISES IN THE EU (COM(2005) 543 FINAL)

USD 45