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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Journal Articles

Bilateral Advance Pricing Agreements under Article 25 of the Italy-United States Double Taxation Treaty: Legal Frameworks, Procedures and Emerging Challenges

The Forestal Aurora Case: Insights from the First Case Application of the Chilean GAAR

Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

PepsiCo in the High Court of Australia: Last Drinks for the Commissioner of Taxation

VAT, Tax Confidentiality and Human Rights: What Is Happening with Personal Data Protection in Mexico?

Transfer Pricing Implications in the Era of Crypto Assets

Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International

Risk Matrix Approach in Selecting Comparable Parties for Transfer Pricing Benchmarking: A Practical Framework for Multinational Enterprises

Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)

Global Business, Local Rules: Cracking the Code of e-Invoicing in Malaysia

Unlocking New Tax Incentives in Vietnam to Enhance Private Sector Business Development

The Legality of Brazil's Dual Method of Implementing Selected GloBE Model Rules through Dynamic Reference