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.

Free Content
Free Content
Title
Title
Year
Year
12078 results found
newest

Characterization of fictitious income under OECD-patterned tax treaties

Wattel, P.J.; Marres, O.C.R.
USD 45

The role of the European Court of Justice in the development of direct taxation in the European Union

Gammie, M.
USD 45

Comparative analysis of the anti-loss trafficking rules in Germany, Australia and the United States

Huss, B.
USD 45

Mineral royalties in the Asia-Pacific region : a comparative review

Blanc, G.P.; Parsons, R.B.
USD 45

Taxation offences under the Tax Administration Act and their relevant penalties and sanctions - implications for taxpayer non-compliance

Devos, K.
USD 45

Taxability of income of foreign companies

Dalal, K.; Shah, P.
USD 45

Securitization in Italy using a non-Italian resident vehicle : legal and tax issues

Flora, P.; Salvadori di Wiesenhoff, V.
USD 45

Preliminary ruling requested from ECJ on Austrian taxation of foreign dividends

Toifl, G.; Polivanova-Rosenauer, T.
USD 45

Business taxation : heavy tax increase imposed by the Tax Privilege Reduction Act

Eckl, P.
USD 45

Limitation on benefits : changing forms in the new US-UK tax treaty

Clark, B.
USD 45

New ruling policy enters into force

Brekelmans, J-B.; Sinx, R.
USD 45

Application of set-offs in transfer pricing disputes : Canada

Boidman, N.
USD 45
Showing 10164 of 12078