IBFD Knowledge Hub
Tax Insights and News at Your Fingertips
Check out our latest updates, reports and more from our team of tax experts
Welcome to the IBFD Knowledge Hub. Here, you have free access to a selection of tax articles written by the IBFD Knowledge Centre - our department of tax experts. In these articles, we cover current tax topics - tapping into tax trends and global conversation.
The IBFD Knowledge Hub is divided into 'Tax News' and 'Tax Insights', to help you find the tax updates you're looking for. Stay in the loop and browse them now.
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EU, US Formalize Trade Framework to Enhance Reciprocity and Market Access
The United States and the European Union have formalized the trade agreement reached last month between President Donald Trump and European Commission President Ursula von der Leyen ( see US, EU Strike Landmark
3 minutes
US Expands Steel and Aluminum Tariffs to 407 New Products
The United States has expanded its steel and aluminum tariffs under section 232 of the Trade Expansion Act of 1962 to include 407 additional product categories, now subject to a 50% duty. These include wind
2 minutes
Excise Taxes & AI: How Technology Is Revolutionizing the Mysterious Tax You Never Knew You Paid
1 minute
US, EU Strike Landmark 15% Tariff Deal Sidestepping Trade War
The United States and the European Union have reached a sweeping trade framework agreement establishing a 15% reciprocal tariff on most traded goods, announced jointly by President Donald Trump and European
3 minutes
European Commission Adopts Regulation to Counter Potential US Tariffs
On 24 July 2025, the European Commission adopted Implementing Regulation (EU) 2025/1564, reintroducing commercial rebalancing measures against the United States in response to ongoing US safeguard tariffs on EU
1 minute
G-24 Supports Net-Income Taxation for Digital Services Over Gross-Based Withholding Taxes
The G-24 has called for a fairer international tax framework for digital services, emphasizing net income-based profit allocation over gross-based withholding taxes. The organization of developing countries
2 minutes
EU Suspends Retaliatory Tariffs for Goods from US Until 6 August 2025
The European Commission has published Implementing Regulation (EU) 2025/1446 (the Regulation) in the Official Journal of the European Union (OJEU), suspending the application of commercial rebalancing measures
1 minute
Independence Day One Big Beautiful Bill Ushers In Sweeping Individual and Corporate Tax Changes
President Donald Trump (R) signed the One Big Beautiful Bill (OBBB) Act on 4 July 2025, delivering sweeping individual and corporate tax changes. The law permanently extends the Tax Cuts and Jobs Act rate
1 minute
US Supreme Court Restores Payroll Tax Exemption for Catholic Charities, Strikes Down Wisconsin's Rule
The US Supreme Court has unanimously overturned the Wisconsin Supreme Court's ruling that required the Catholic Charities Bureau to pay unemployment insurance payroll taxes ( Catholic Charities Bureau, Inc. v
3 minutes
What is Transfer Pricing and Why Does it Matter?
Transfer pricing refers to the price charged for transferring goods, services, and intangibles between related companies located in different taxing jurisdictions, such as a parent company and its subsidiaries
9 minutes
IBFD Appoints Three New Members to Board of Trustees
The International Bureau of Fiscal Documentation (IBFD) is pleased to announce the appointment of three distinguished experts to its Board of Trustees (BOT), strengthening its position as the 'Home of
2 minutes
Aibidia and IBFD Launch TP Aurora: A Groundbreaking AI Transfer Pricing Research Assistant
Aibidia, a leader in digital transfer pricing (TP) software, has teamed up with the International Bureau of Fiscal Documentation (IBFD), a globally respected authority in tax research and data, to launch TP
2 minutes
World Tax Journal included in Clarivate’s Web of Science™
We are pleased to announce that the World Tax Journal (WTJ) has been accepted for inclusion in the Web of Science™, the world’s most trusted and authoritative citation database. This milestone reflects the
2 minutes
US and China Agree to Temporary 90-Day Tariff Reduction, Slash Rates by Over 100%
On 12 May 2025, the United States and China agreed to temporarily reduce tariffs, easing bilateral trade tensions during a 90-day period. In a Joint Statement, both countries outlined the terms of the agreement
2 minutes
President Trump Announces US-UK Agreement as First Step in Renewed Trade Agenda
The United States and the United Kingdom have agreed to significant tariff concessions under the two countries' Economic Prosperity Deal (EPD), including a 10% preferential tariff on up to 100,000 UK vehicle
3 minutes
Base Erosion and Profit Shifting - BEPS
What Is Base Erosion and Profit Shifting (BEPS)? Base erosion and profit shifting (BEPS) refers to tax planning strategies that exploit gaps and inconsistencies in tax rules to: Artificially shift profits to
9 minutes
US Escalates Trade Measures with 245% Tariff on Chinese Imports Amidst New National Security Push on Critical Minerals
In a 15 April 2025 Fact Sheet, the United States government announced that the tariffs imposed on Chinese imports have risen to 245%. The Fact Sheet explicitly states that "China now faces up to a 245% tariff
1 minute
Canada Strikes Back As US Tariffs on Foreign Autos Take Effect, Imposes 25% Duties on US Vehicles and Parts
Canada will impose its own 25% tariffs on certain US vehicles and auto parts in response to a 25% duty on foreign automobiles that came into effect on 3 April 2025 (see United States to Impose 25% Tariff on
2 minutes