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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What's Happening in Brief: United Kingdom

USD 45

Case Notes: Canada

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Case Notes: European Union

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Selected Recent Cases in Brief: European Union

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Passarella, L.M.

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

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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

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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

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Rij, M.L.A. van; Brussé, A.

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

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Wyk, K. van; Engelbrecht, H.

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

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