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.

11893 results found
Tan, K.

GST and financial services : international practice and difficulties

USD 45
Bell, S.

Cross-border repatriation of dividends : tax neutral in the European Union?

USD 45
Joseph, A.

Regulators to the rescue : on-sale of securities and the obligation to disclose

USD 45
Schneider, R. (Robert)

Implementation of the Interest and Royalty Directive

USD 45
Joseph, A.

RECENT DEVELOPMENTS: AUSTRALIA: SECURITIZATION AND GOODS AND SERVICES TAX

USD 45
Saeger, S.S.; Tomar, R.; Wright, D.R.

Comment on PATA Guidance for bilateral APAs

USD 45
Russo, R. (Raffaele)

Application of arm's length principle to intra-company dealings : back to the origins

USD 45
Schmid, A.R.

Tax treatment of services : does the value of patents and technical know-how prevail over the value of marketing efforts?

USD 45
Van Stappen, D.; Van den Branden, L.; Delanoy, A.

Recently published rulings and future development of ruling practice

USD 45
Wittendorff, J.

New transfer pricing approach

USD 45
Bandtel, K-U.

No income adjustment when granting a loan to a domestic related party with a foreign permanent establishment

USD 45
Stricca, L.

RECENT DEVELOPMENTS: HUNGARY: DRAFT LEGISLATION ON ADVANCE PRICING AGREEMENTS

USD 45