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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12065 results found
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Beyond Property: Taxing the Valuable Rights in Data

Bowler Smith, M.; Le, T. (Thao)
USD 45
New

Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism

Szudoczky, R.; İnal, D.
USD 45
New

To Arbitrate or Not to Arbitrate? The Request for a Preliminary Ruling in Maxima LT (Case C-497/25)

Bane, R.K.
USD 45
New

Not Just Paper Risk: A Belgian Courtroom View on Risk Control in Captive Reinsurance Case

Lobo, E.; Verlinden, I.
USD 45
New

From Entrepreneurial Exceptionalism to Fiscal Normalization: Lithuania’s 2026 Tax Reform

Matikonis, K.; Endrijaitis, M.
USD 45
New

What Can One Learn from Chinese Tax Administration? A Precis of The Administrative Foundations of the Chinese Fiscal State

Cui, W.
USD 45
New

Update on Spain’s Transfer Pricing Practice: End of the Debate on Cash Pools?

Guerrero, J.; Farinha, A.H.; Bargalló, C.; Martins, T.
USD 45
New

Modernizing Consumption Tax in Nigeria: A Review of VAT Reforms from 1993 to 2025

Onwumelu, U.L.
USD 45
New

VAT Registration Thresholds in Europe

Annacondia, F.
USD 45
New

The Relationship between Tax and International Crimes: Outlines for a Research Agenda

Arif, A.
USD 80
New

Beyond the Single Market: The case for Clustering Cross-Border Comparables in Pan-European Comparability Studies

Gassen, E. van
USD 45
New

Bulgarian Tax on Expenses and Recent Developments in Cross-Border Scenarios

Minkova, G.
USD 45
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