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.

11898 results found
Offermanns, R.H.M.J.

Exchange of information

USD 45
Lampe, M.H.

General subject-to-tax clauses in recent tax treaties

USD 45
Sonneveldt, F.

WHAT'S GOING ON IN...: THE NETHERLANDS: SETTING UP OF IRREVOCABLE DISCRETIONARY TRUST CHARACTERIZED AS A TAXABLE GIFT

USD 45
Baumann, S.

WHAT'S GOING ON IN...: SWITZERLAND: NEW MEASURES TO COUNTERACT TREATY ABUSE

USD 45

FRANCE: ADMINISTRATIVE CIRCULAR 4-A-9-98 OF 2 NOVEMBER 1998

USD 45
Passarella, L.M.

Taxation of derivatives : the risk as the criterion to determine the source of income from derivatives

USD 45
Rumble, T.; Gibbs, C.

Tax treatment of currency swap payments received by non-residents : Australia

USD 45
Kirchmayr, S.; Toifl, G.

Tax treatment of currency swap payments received by non-residents : Austria

USD 45
Renard, X.; Rauch, O.

Tax treatment of currency swap payments received by non-residents : France

USD 45
Zoupa, M.C.; Cozonis, D.M.

Tax treatment of currency swap payments received by non-residents : Greece

USD 45
Manzitti, A.

Tax treatment of currency swap payments received by non-residents : Italy

USD 45
Rij, M.L.A. van; Brussé, A.

Tax treatment of currency swap payments received by non-residents : Netherlands

USD 45