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
Bakker, A.J.; Hoey Smith, A. van

Recent developments regarding deductibility of interest on loans provided by a general enterprise to its permanent establishment

USD 45
Bakker, A.J.; Hoey Smith, A. van

Recent developments regarding allocation of profit to permanent establishments of banks

USD 45
Kroppen, H-K.; Rasch, S.

Interpretation of the arm's length principle under Art. 9 of the OECD Model tax Treaty : does the arm's length principle cover formal requirements?

USD 45
Anderson, P.; Price, G.

Draft guidance on cost contribution arrangements

USD 45
Serrano, M.

Introduction of transfer pricing regime in 2004

USD 45
Bernsen, J.

Authorities issue report criticizing Danish documentation standards : new strict rules proposed

USD 45
Fris, P.; Weistra, G.

BOOK REVIEW: INTERNATIONAL TRANSFER PRICING IN THE ETHICAL PHARMACEUTICAL INDUSTRY REVISED AND ENLARGED BY KARL WÜNDISCH

USD 45
Vogel, K.

TAX TREATY MONITOR: TAX TREATY NEWS

USD 45
Vogel, K.

New Europe bids farewell to treaty override

USD 45
Bobbett, C.; Avery Jones, J.F.

Treaty issues related to the treatment of cross-border pension contributions and benefits

USD 45
Masui, Y.

Treaty arbitration from a Japanese perspective

USD 45
Martín Jiménez, A.J.

The 2003 revision of the OECD Commentaries on the improper use of tax treaties : a case for the declining effect of the OECD Commentaries?

USD 45