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.

11898 results found
Kofler, G.W.; Schindler, C.P.

"Dancing with Mr D" : the ECJ's denial of most-favoured-nation treatment in the "D" case

USD 45
Cerioni, L.

The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - Part 1

USD 45
Russo, R. (Raffaele)

The 2005 OECD Model Convention and Commentary : an overview

USD 45
Luja, R.H.C.

State aid reform 2005/09 : regional fiscal autonomy and effective recovery

USD 45
Verhelst, B.; Verstraelen, G.

Belgian tax incentives for shipping companies

USD 45

EC UPDATE

USD 45
Daiber, C.; Offermanns, R.H.M.J.

German exit tax provisions, substantial shareholdings and incompatibility with EC law

USD 45
Newey, R.

UK international tax legislation enacted in 2005

USD 45
Cnossen, S.

The role and rationale of excise taxes in the ASEAN countries

USD 45
Gendron, P-P.

Value added tax treatment of public sector bodies and non-profit organizations : a developing country perspective

USD 45
Li, J. (Jinyan)

Enterprise annuities and tax policy in China: engaged, but not yet married

USD 45
Pietersz, M.H.; Jol, D.T.J.

Netherlands : tax treatment of a statutory director in a dual role

USD 45