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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Year
12074 results found
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Tax treatment of securitizations of receivables : Canada

Friedlander, L.
USD 45

Venture capital : the market receives a boost

Joseph, A.
USD 45

Payment of fees to foreign financial consultants : recent ruling settling controversy on taxability and withholding tax obligations

Kanabar, D.; Sanghvi, S.
USD 45

DEVELOPMENTS: ISRAEL: EXIT TAX INTRODUCED

Ng, K.W.
USD 45

The comparable profits method and the arm's length principle

Hamaekers, H.M.A.L.
USD 45

RECENT DEVELOPMENTS: BELGIUM

Verlinden, I.; Smits, K.; Devos, J.
USD 45

TAX TREATY MONITOR: TAX TREATY NEWS

Vogel, K.
USD 45

Conflicts of qualification : comment on prof. Vogel's and Alexander Rust's articles

Avery Jones, J.F.
USD 45

Summary of the proceedings of an invitational seminar on the taxation of business profits under tax treaties

Arnold, B.J.; Sasseville, J.; Zolt, E.M.
USD 45

Article 1 of the OECD Model : historical background and the issues surrounding it

Hattingh, P.J.
USD 45

EC UPDATE

Nettinga, M.
USD 45

Unless the Vienna Convention otherwise requires : notes on the relationship between Article 3(2) of the OECD Model Tax Convention and Articles 31 and 32 of the Vienna Convention on the Law of Treaties

Bruggen, E. van der
USD 45
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