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
12075 results found

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

Halla-Villa Jiménez, N.J.
USD 45

New EU rules on gas and electricity as from 2005

Desmeytere, I.; Wille, P.
USD 45

The impact of subsidies on the right to deduct input VAT : the Spanish experience

Arias, I.; Barba, A.
USD 45

VAT in South Africa : what kind of rate structure?

Cnossen, S.
USD 45

Interest and currency management - debt instruments

Lindsay, J.
USD 45

FIN 46 in the United States : the tangled web of consolidation at home and away ...

Joseph, A.
USD 45

Tax treatment of index participation units : Brazil

Schoueri, L.E.
USD 45

Tax treatment of index participation units : India

Shroff, R.; Goradia, S.
USD 45

Thin capitalization rules introduced

Sunderman, M.
USD 45

Recent changes to the tax treatment of employee share arrangements

Hepburn, D.; Holt, S.
USD 45

The United Nations Model Tax Convention and its recent developments

Kosters, B.
USD 45

VAT in the Pacific Islands

Grandcolas, C.
USD 45
Showing 9744 of 12075