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.

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EC UPDATE

USD 45

Inconsistencies in the tax treatment of financial instruments under the EU Directive and the Switzerland-EU agreement on taxation of savings

Greco, E.F.; Jaeggi, P.
USD 45

Tribunal ruling on foreign exchange forward contracts : accounting and income tax issues upon cancellation

Sanghvi, S.
USD 45

Participating financial instruments : opportunities and risks

Flora, P.
USD 45

Tax treatment of financial derivatives

Wyganowski, M.; Janicki, T.
USD 45

Investment Tax Act

Hartmann, J.
USD 45

Financial services tax offering

McGrath, T.
USD 45

Time for US tax reform? The Reform Panel's recommendations

Zodrow, G.R.; McLure, C.E. (Jr.)
USD 45

"Caveat emptor" - share acquisitions in Australian consolidated groups

Barkoczy, S.
USD 45

Direct taxation in England : the experimental subsidies of the fifteenth century

Soos, P.E.
USD 45

Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2

HJI Panayi, C.
USD 45

Belgium moves to dual allowance for corporate equity

Gérard, M.
USD 45
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