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
12078 results found

DOES TIME ALONE CREATE A PERMANENT ESTABLISHMENT? THE COURTS AND REVENUE CANADA GO THEIR SEPARATE WAYS

Boidman, N.
USD 45

EC UPDATE

Kok, C.
USD 45

COMMENT: ON THE INTEREST AND ROYALTIES DIRECTIVE, OR HOW AN ESPRESSO MEASURE MAY BECOME A DECAF ONE

Raventós, S.
USD 45

Report on "the application of the OECD Model tax convention to partnerships" and the interpretation of tax treaties

Engelen, F.A.; Pötgens, F.P.G.
USD 45

Reliefs from economic double taxation on EU dividends : impact of the Baars and Verkooijen cases

Lupo, A.
USD 45

The tax treatment of software

Juan y Ledesma, Á. de; Cueva González-Cotera, Á. de la
USD 45

Exchange of information and other mutual assistance instruments

Knobbout, R.R.
USD 45

German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000

Kraft, G.
USD 45

Share buy-backs by Swedish companies possible

Brandt, P.
USD 45

Taxation of repo transactions in China (PRC)

Zhu, A.; Wang, C.; Liu, S.
USD 45

DEVELOPMENTS: TAIWAN: RECENT DEVELOPMENTS

Zhang, Y.
USD 45

United States partnership taxation : current structure and proposals for reform

Stark, K.J.; Zolt, E.M.
USD 45
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