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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DOCUMENTATION: EUROPEAN COUNCIL DIRECTIVE 2003/123/EC OF 22 DECEMBER 2003 AMENDING DIRECTIVE 90/435/EEC ON THE COMMON SYSTEM OF TAXATION APPLICABLE IN THE CASE OF PARENT COMPANIES AND SUBSIDIARIES OF DIFFERENT MEMBER STATES

USD 45

Classification of cross-border payments on hybrid instruments

Helminen, M.
USD 45

Taxation of lease transactions in Russia

Astakhov, E.; Bykhovskaya, I.
USD 45

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

Meussen, G.T.K.
USD 45

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

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

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

Peeters, B. (Bernard)
USD 45

Limitation on benefits and state aid

HJI Panayi, C.
USD 45

EU accession and the Hungarian tax system

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

EU accession and the Cyprus tax system

Tsangaris, Y.
USD 45

Real property tax reforms introduced by Finance Law 2004

Lazarski, H.
USD 45

New dividend and capital gains regime

Serbini, S.; Flora, P.
USD 45

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

Halla-Villa Jiménez, N.J.
USD 45
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