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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12078 results found
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Harmful tax competition revisited : why not a purely legal perspective under EC law?

Cerioni, L.
USD 45

Cross-border loss relief in the European Union following the Advocate General's opinion in the Marks & Spencer case

Meussen, G.T.K.
USD 45

Penalties and sanctions for taxation offences in the United Kingdom : implications for taxpayer non-compliance

Devos, K.
USD 45

Preliminary ruling requested from the ECJ on the compatibility of French taxation on outbound dividends with the freedom of establishment

Baranger, S.
USD 45

An outline of some of the key corporate tax incentives currently available in Hungary

Szucs, B.
USD 45

DEVELOPMENTS: AUSTRALIA: CHANGES TO SHARE CAPITAL TAINTING RULE

USD 45

DEVELOPMENTS: AUSTRALIA: FINAL DETERMINATION ON NON-RESIDENT'S SALE OF TRADING STOCK ON INTERNET

USD 45

DEVELOPMENTS: BANGLADESH: TAX SPARING CREDIT PROVISIONS UNDER THE NETHERLANDS TREATY NO LONGER APPLY

USD 45

DEVELOPMENTS: HONG KONG: BELGIAN REVENUE CONFIRMS TAX EXEMPTIONS FOR HONG KONG-SOURCE INCOME

Van Gompel, J.; Ridder, P. de
USD 45

DEVELOPMENTS: HONG KONG: BUDGET FOR 2005 AND 2006

USD 45

DEVELOPMENTS: INDIA: BUDGET FOR 2005/06

USD 45

DEVELOPMENTS: KAZAKHSTAN: AMENDMENTS TO THE TAX CODE

USD 45
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