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.

11871 results found
Reardon, J.D.

When is a derivative treated as debt for US federal income tax purposes?

USD 45
Goradia, S.; Shroff, V.

Financial derivatives and their taxation

USD 45
Häuselmann, H.

Tax treatment of domestic and cross-border securities lending transactions : Germany

USD 45
Corneli, A.; Pizzitola, G.; Ragusa, M.

Tax treatment of domestic and cross-border securities lending transactions : Italy

USD 45
Smith, A. (Andrew)

Tax treatment of domestic and cross-border securities lending transactions : New Zealand

USD 45
Medina, E.R.; Carreno, F.; Ferrer, C.

Tax treatment of domestic and cross-border securities lending transactions : Spain

USD 45
Feder, M.J.

Tax treatment of domestic and cross-border securities lending transactions : United States

USD 45
Lintvelt, T.; Kuwahara, Y.

Introduction of mark-to-market approach for derivatives

USD 45
Bruggen, E. van der

Source taxation of consideration for technical services and know-how

USD 45
Goving, H.

Minimum alternative tax in India

USD 45
Ma, S.

DEVELOPMENTS: CHINA: MOTOR VEHICLE PURCHASE TAX

USD 45
Ma, S.

DEVELOPMENTS: FIJI: BUDGET FOR 2001

USD 45