Browsing Finance & Economics by Publisher "Internationaal Bureau voor Fiscale Documentatie (IBFD)"

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    • Assessing the Potential Impact of Introducing VAT on Price Levels in Qatar 

      Delghan, Dana; Abdellatif, Mahmoud; Abdel-Salam, Abdel-Salam Gomaa ( Internationaal Bureau voor Fiscale Documentatie (IBFD) , 2021 , Article)
      Potential introduction of VAT in Qatar may have a significant pass-through effect on inflation rates. Nevertheless, using the Harmonized Index of Consumer Prices at constant tax rates (HICP-CT), in this article the authors ...

    • Towards a Comprehensive Transfer Pricing Framework to Foster Tax Compliance in Egypt 

      Abdellatif, M.M. ( Internationaal Bureau voor Fiscale Documentatie (IBFD) , 2019 , Article)
      A comprehensive framework for transfer pricing is essential to ensure MNEs’ compliance with transfer pricing legislation and guidelines. The transfer pricing framework in Egypt at present is incomprehensive because of the ...