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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Year
12079 results found
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The quiet revolution in U.S. subnational corporate income taxation

Stark, K.J.
USD 45

Transfer pricing decree

Oosterhoff, D.
USD 45

New ruling policy regarding companies that provide intra-group financial services

Kamphuis, E.
USD 45

New and improved : advance pricing agreements

Herksen, M. van
USD 45

Advance tax rulings

Dam, H. van; Jacobs, L.
USD 45

APAs and ATRs in the Netherlands: where to submit your request?

Ruizeveld de Winter, J.D.
USD 45

Appendix 1 : Procedure for dealing with requests for advance certainty in respect of transfer prices in cross-border transactions (advance pricing agreements)

USD 45

Appendix 3 : Entities providing intra-group financial services without a real economic presence in the Netherlands : no advance certainty, exchange of information and limited opportunities for crediting withholding tax

USD 45

Appendix 4 : transfer prices, the application of the arm's length principle and the OECD transfer pricing guidelines for multinational enterprises and tax administrations (OECD guidelines)

USD 45

Current issues under the Canada-United States income tax treaty - a ten-year perspective

Boidman, N.
USD 45

Income taxation of electronic commerce and other cross-border business coordinated by the OECD also involves the European Community

Hinnekens, L.
USD 45

Parent-Subsidiary Directive: the Epson case

Câmara, F. de Sousa da
USD 45
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