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
Year
Year
12079 results found
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Clarification of lump-sum taxation in Switzerland

Zwahlen, B.; Merhai, J.
USD 45

Transitional law and treaties : the Netherlands Supreme Court accepts "compartmentalization"

Pijl, H.
USD 45

Australia's experience in tackling the problems of land degradation through the use of fiscal instruments - challenges and prospects

Ashiabor, H.
USD 45

The transfer pricing agenda for Europe

Fris, P.
USD 45

Transfer pricing documentation regulation

Ottosen, A. Møllin; Andersen, F.
USD 45

Prior consultation in the application of the EC Arbitration Convention : Canada

Wilkie, J.S.
USD 45

Proposal to construct obligation of prior consultation in the application of the EC Arbitration Convention

Carreño, F.; Canta, J.
USD 45

Section 1 of the Foreign Tax Code and the applicability of CFC rules : Federal Tax Court decision of 19 March 2002

Rasch, S.; Roeder, A.
USD 45

Tax law amendments in response to EC Code of Conduct

Loukota, W.
USD 45

Interpretation of tax treaties : a recent Supreme Court decision

Qviste, J.
USD 45

VAT Directive on electronic services - some open questions

Hinnekens, L.
USD 45

Tax Privilege Reduction Act - final version

Eckl, P.
USD 45
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