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
Title
Year
Year
12075 results found
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Replacing separate entity accounting and the arm's length principle with formulary apportionment

McLure, C.E. (Jr.)
USD 45

The law and economics of digital taxation : challenges to traditional tax laws and principles

Cockfield, A.J.
USD 45

EDITORIAL

Haaren-Nieboer, I. J. van
USD 45

Sixth VAT Directive 2002-1 fully integrated text 6 February 2002

Corput, W. van der
USD 45

Sixth VAT Directive 2002-2 fully integrated text 15 May 2002

Corput, W. van der
USD 45

Financial services institutions : dramatic changes regarding the treatment of permanent establishments

Diakonova, I.
USD 45

Tax competition in Europe - the national perspective

Schön, W.
USD 45

Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities

Russo, A.; Morabito, D.
USD 45

Developments in the income taxation of investment funds

Polivanova-Rosenauer, T.
USD 45

Amendments to the participation exemption regime

Tahon, M.; Bogaerts, R.
USD 45

New less restrictive CFC legislation

Dietz, H.; Buxbom, D.
USD 45

The Italian CFC provisions : traced from a French model, or another Italian renaissance?

Dussert, B.
USD 45
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