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.

11880 results found
Allena, M.; Turina, A.

Cooperative Compliance Programmes Across Europe – Two Decades of Experience and Possible Future Trajectories

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Čičin-Šain, N.

Apple, Amazon, Airbnb and Uber as Deemed Suppliers in EU VAT: Same Obligation, But Not the Same Rights?

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Wouters, P-J.

Belgian Tax Consolidation Regime Violates EU Parent-Subsidiary Directive (2011/96)

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Sánchez Gallardo, F.J.

Full Regularization in VAT and Its Difficulties

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Ferrari, M.

VAT Deduction and VAT Reimbursement – Two Sides of the Same “Neutrality” Coin?

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Catinari, E.

Global Tax Shifts for HNWIs: The End of the UK Res Non-Dom and Evolving International Approaches

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Screpante, M.S.

ECJ Rulings on VAT Exemptions in Gambling: A Step Toward Fiscal Neutrality?

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Ramírez Morales, P.

Input VAT Paid through Compensation Not Deductible in Mexico

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Mathew, L.A.; Devan, V.V

Leveraging AI to Combat Tax Evasion: A GST Perspective

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Christodoulopoulos, T.A.; Owens, J.P.; Leigh-Pemberton, J.; Dallhammer, D.; Stern, R.

From National Cooperative Compliance to Project-Related Multilateral Cooperative Compliance

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Ilieva, K.

Introduction to DAC9: Functionality, Reporting Requirements and Deadlines

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Pötgens, F.P.G.; Kool, E.M.L.; Hulsebosch, B.J.M.

The Dutch Supreme Court on the Status of the OECD Commentaries, Qualification Conflicts and the Concept of “Employer” for Tax Treaty Purposes: Finally Clarity!

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