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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CFE NEWS: COMMENTS ON ECJ, LANKHORST-HOHORST GMBH, CASE C-324/00, 12 DECEMBER 2002

USD 45

CFE NEWS: OPINION STATEMENT ON AN ANOMALY IN THE TREATMENT OF SUBSIDIES THAT ARE NOT DIRECTLY LINKED TO THE PRICE OF GOODS AND SERVICES

USD 45

The fictitious permanent establishment offshore in Dutch domestic and treaty law

Pijl, H.
USD 45

Tax avoidance and the courts : recent case law in the United Kingdom

VanderWolk, J.
USD 45

Russia to attract foreign investors with transparent tax regime

Masterenko, B.V.
USD 45

EU accession and the Estonian tax system

Uustalu, E.
USD 45

Tax authorities' ruling on CFC defines the concept of "income produced abroad"

Russo, R. (Raffaele)
USD 45

The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment

Hinnekens, L.
USD 45

Intergovernmental tax competition and its effectiveness during an economic transition

Bao, L.
USD 45

Taxing electronic commerce transactions : lessons from Japan

Rodriguez Salido, R.
USD 45

Overview of the taxation of expatriates

Bruggen, E. van der
USD 45

DEVELOPMENTS: FIJI: 2003 BUDGET

Rowland, A.
USD 45
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