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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Title
Title
Year
Year
12078 results found
newest

Tax treaties and state aid : some thoughts

Luja, R.H.C.
USD 45

European tax allocation system (ETAS) : a proposal for a consolidated European tax system

Hernler, J.
USD 45

EC UPDATE

USD 45

CFE NEWS: COMMENTS TO THE OECD: BUSINESS PROFITS TAG

USD 45

WHAT'S GOING ON IN ...: DENMARK: NEW RULES ON THIN CAP, JOINT TAXATION AND TRANSPARENT ENTITIES: UPDATE

Hansen, A.O.
USD 45

The OECD discussion draft on tax treaty issues arising from cross-border pensions

Avery Jones, J.F.
USD 45

Invitational seminar on tax treaty rules applicable to permanent establishments - in memoriam of Prof. Dr. Berndt Runge : seminar report

Deitmer, A.; Dörr, I.; Rust, A.
USD 45

Recent commentary changes concerning the definition of permanent establishment

Lüdicke, J.
USD 45

Agency relationship : when is there a permanent establishment?

Sasseville, J.
USD 45

When is there an agency permanent establishment?

Piltz, D.J.
USD 45

The taxation of services : is the permanent establishment the appropriate threshold?

Wichmann, M.
USD 45

Review of recent treaty cases - NatWest II, NEC and SA Andritz

Baker, P.
USD 45
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