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.

11881 results found
Meussen, G.T.K.

Bosal Holding case and the freedom of establishment : a Dutch perspective

USD 45
Weber, D. (Dennis); Spierts, E.M.S.

The "D case" : most-favoured-nation treatment and compensation of legal costs before the European Court of Justice

USD 45
Peeters, B. (Bernard)

Article 15 of the OECD Model Convention on "income from employment" and its undefined terms

USD 45
HJI Panayi, C.

Limitation on benefits and state aid

USD 45
Erdős, G.; Burjau, A.; Locsei, T.

EU accession and the Hungarian tax system

USD 45
Tsangaris, Y.

EU accession and the Cyprus tax system

USD 45

EC UPDATE

USD 45
Hansen, A.O.

WHAT'S GOING ON IN ...: DENMARK: PROPOSED AMENDMENTS ON TAX TREATMENT OF INTEREST PAYMENTS BETWEEN RELATED CORPORATE PARTIES AND DANISH CHECK-THE-BOX ENTITIES

USD 45
Lazarski, H.

Real property tax reforms introduced by Finance Law 2004

USD 45
Serbini, S.; Flora, P.

New dividend and capital gains regime

USD 45
Halla-Villa Jiménez, N.J.

Tax changes : thin capitalization, inward expatriates and royal payments to non-residents

USD 45

DOCUMENTATION: COMMISSION OF THE EUROPEAN COMMUNITIES - COM(2003) 841 FINAL - 2003/0331 (CNS) - PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 2003/49/EC ON A COMMON SYSTEM OF TAXATION APPLICABLE TO INTEREST AND ROYALTY PAYMENTS MADE BETWEEN ASSOCIAT

USD 45