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

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

Quadrangular Transactions: A Defined Regime at Last

Data Centres and the New Consumption Taxes Created by the Brazilian Tax Reform

Is the New Belgian Exit Tax on Shareholders of Migrating Companies EU-Proof?

European Tax Aspects of the Proposed 28th Legal Regime

The Use of Artificial Intelligence by Tax Authorities for Tax Auditing Purposes: Reflections in Light of the European Taxpayer Code and the Adoption of a Tax Control Framework by Corporate Taxpayers

Taxing the Gig Economy: Challenges for Building a Coherent Framework

Transfer Pricing Intensity in the European Union – Financial and Governance Determinants of High Intra-Group Transactions

AI-driven and Digitalized Tax Administration in Australia: Toward a Hybrid Compliance Model for the Asia-Pacific Region