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
12029 results found
newest
Wersand, F.; Azovs’ka, V.; Becker, J. (Jennifer); Onate Carrasco, M.J.

VAT on Directors’ Fees in Luxembourg: A Shift in the Legal Landscape

USD 45
Ferhatoğlu, E.

Divergent Interpretation about Software Payments under Turkish Tax Treaty Law

USD 45
Wouters, P.

CFC Rules (Model B): No Compensation for Foreign Taxes Needed According to Advocate General Kokott

USD 45
Law, S.B.

Compliance with Global Minimum Tax Rules in the First Years – Application of the Transitional CbCR Safe Harbour Rules

USD 45
Li, N.

Pilot Reforms of China's Tax Litigation Mechanism: Xiamen Model versus Shanghai Model

USD 45
Michel, B.

Report of the Proceedings of the Fourteenth Assembly of the International Association of Tax Judges Held in Paris, France, on 13 and 14 September 2024

USD 45
Zvonarjova, M.

Applicability of OECD-Developed GloBE Explanatory Materials within the Legal Framework of the European Union

USD 80
Lim, E. (Eugene); Yeo, M.

Seizing the Lion’s Share: A Snapshot of Recent Tax Shifts Impacting Investment Funds in Singapore

USD 45
Koh, S.H.

Dealing with the Cost of Import GST in Singapore

USD 45
Echevarría Zubeldia, G.

A VAT System for the Economically Disadvantaged

USD 45
Douvier, P-J.; Jeambon, H.

Relevance of Comparable Transactions and Assessment Methodology for Evaluating Intra-Group Transactions: Case Law

USD 45
Xygka, A.

Commission

USD 45