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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China's income tax concept of "enterprise" and the concept of "company" : interaction with the Australia-China tax treaty

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The implications of the ECJ holding the denial of Finnish imputation credits in cross-border situations to be incompatible with the EC Treaty in the Manninen case

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