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 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
Trump Administration Rolls Out Sweeping 10% General Tariff on All Imports, Reciprocal Elevated Duties Targeting EU, 53 Other Countries
Effective 5 April 2025, the United States will impose a general 10% ad valorem tariff on all imports, subject to limited exceptions for national security-sensitive goods and other specified exclusions. In
4 minutes
A Guide to Mergers and Acquisitions
Understanding Mergers and Acquisitions Mergers and acquisitions refer to business transactions in which businesses are combined. Mergers occur when two or more companies join to form a single new legal entity
13 minutes
Celebrating the Women of IBFD
Our "Celebrating the Women of IBFD" series highlights the inspiring stories of the remarkable women who help shape our organization. Through these interviews, we recognize their achievements, unique experiences
1 minute
Court Filing Alleges Unlawful Access to Taxpayer Data by US DOGE Service
The Center for Taxpayer Rights (CTR) and several other plaintiffs have filed a complaint against the Internal Revenue Service (IRS) and US Department of the Treasury, among others, alleging unlawful access to
2 minutes
Treasury and IRS Finalize Clean Hydrogen Production Tax Credit Regulations
The Department of Treasury and the IRS have finalized regulations implementing the credit for the production of clean hydrogen and certain provisions pertaining to the energy credit under the Inflation
3 minutes
DOJ Asks Supreme Court to Lift Block on CTA After Beneficial Ownership Information Reporting Was Halted
The US Department of Justice has filed a petition with the US Supreme Court, asking the court to overturn an injunction that currently blocks the enforcement of the Corporate Transparency Act (CTA), or to limit
3 minutes