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.

11875 results found
Vogel, K.

Conflicts of qualification : the discussion is not finished

USD 45
Rust, A.

The new approach to qualification conflicts has its limits

USD 45
Lang, M.

CFC regulations and double taxation treaties

USD 45
Belinkski, A.; Morozova, A.

Recent corporate tax changes in Russia : something old, something new, something borrowed

USD 45
Craig, A.

Open your eyes : what the "open skies" cases could mean for the US tax treaties with the EU Member States

USD 45
Messere, K.

Expansion of the OECD's tax activities

USD 45
Nettinga, M.

EC UPDATE

USD 45
Caridi, A.

Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion

USD 45
Blažejová, Z.

EU accession and the Slovak tax system

USD 45
Manninen, P.M.; Rytöhonka, R.

ECJ : Finnish income tax regime on the deductibility of pension insurance contributions violates the freedom to provide services

USD 45
Palacios, J.; Bootello, V.

2003 direct taxation reform

USD 45
Newey, R.

Inland Revenue guidance on the new substantial shareholding relief

USD 45