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

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

Recent developments regarding allocation of profit to permanent establishments of banks

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

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?

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

Draft guidance on cost contribution arrangements

Anderson, P.; Price, G.
USD 45

Introduction of transfer pricing regime in 2004

Serrano, M.
USD 45

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

Bernsen, J.
USD 45

EC UPDATE

USD 45

Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in Article 17(1) of the OECD Model Convention (part II)

Juárez, Á.J.
USD 45

CFE NEWS: STATEMENT ON PLACE OF EFFECTIVE MANAGEMENT CONCEPT

USD 45

CFE NEWS: CFE OPINION STATEMENT ON COMPARABILITY ISSUES CONCEPT

USD 45

CFE NEWS: QUESTIONNAIRE FOR BUSINESS ON PROCEDURES FOR RESOLVING INTERNATIONAL TAX DISPUTES

USD 45

EDITORIAL

Leur, M. van de
USD 45
Showing 9804 of 12078