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.

11895 results found
Vogel, K.

TAX TREATY MONITOR: TAX TREATY NEWS

USD 45
Kobetsky, M.

Intra-bank loans : determining a branch's business profits under Article 7 of the OECD Model

USD 45
Hull, H.R.

The EC Parent-Subsidiary Directive in Switzerland - Swiss outbound dividends

USD 45
Li, J. (Jinyan)

Relationship between international trade law and national tax policy: case study of China

USD 45
Gusmeroli, M.

Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 2

USD 45
Meussen, G.T.K.

The Advocate General's opinion in the "D" case : most-favoured-nation treatment and the free movement of capital

USD 45
Gibert, B.

Consolidating and developing the French advance pricing agreement procedure

USD 45
Shalhav, S.

Interaction between the participation exemption and the principle of compartmentalization : portfolio investments in the new EU accession member states

USD 45

EC UPDATE

USD 45

CFE NEWS: CFE OPINION STATEMENT ON THE SIXTH VAT DIRECTIVE: IS THERE A NEED FOR A GENERAL ANTI-AVOIDANCE PROVISION AND, IF SO, WHAT FORM SHOULD IT TAKE?

USD 45
Bullen, A.

Norwegian withholding tax contrary to rules on free movement of capital in EEA agreement : decision of the EFTA Court of 23 November 2004

USD 45
Westberg, B.

New Swedish rules on the taxation of non-resident individuals

USD 45