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.

11975 results found
Almeida, A.F. Ferreira de

From VAT to Split Payment: A Digital Shift in Consumption Tax Design

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USD 45
Oguttu, A.W.

The Anticipated Impact of the Global Minimum Tax on Tax Competition for Developing Countries

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USD 45
Jeunink, C.; Emonts, M.J.; Boomsma, E.

Intellectual Property Ownership in the Legal and Transfer Pricing Landscape

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USD 45
Kemboi, R.

Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective

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USD 45
Valdo, A. de Oliveira

The Impact of ESG and the Carbon Border Adjustment Mechanism on Transfer Pricing

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USD 45
Zalasiński, A.

Application of the Parent-Subsidiary Directive General Anti-Avoidance Rule in the Context of the Participation Exemption: Comments on the CJEU Decision in ‘Nordcurrent group’ UAB (C-228/24)

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USD 45
Bawoh, E-B.

Implementing OECD Pillar Two: A Comparative Analysis of Gibraltar, Guernsey, Isle of Man and Jersey

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USD 45
Botes, M.

VAT on Cross-Border Digital Services in South Africa

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USD 45
Cai, Q.

Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?

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USD 65
Li, X. (Xinyi)

How to Adopt the Mark-to-Market Rule into Tax Legislation: A Developing Countries Perspective

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USD 45
Offermanns, R.H.M.J.

Report on the Burden of Proof Symposium Held on 13 February 2025 in the Geertekerk in Utrecht, The Netherlands

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USD 45
Pereira, A. Torres

Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler

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USD 45