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

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

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

Bridging the Gap between Transfer Pricing and VAT – What Does Recent EU Case Law Bring Us?

Representativity in International Customary Law: An Epistemic-Legal Approach

Tax and Corporate Social Responsibility: Theoretical Perspectives and Evidence from Sweden’s Largest Companies

EU Plastic Packaging Levy and National Tax Strategies Toward Circularity: Complementarity or Redundancy?

VAT Challenges in the Age of Blockchain: Crypto and NFTs Treatment in the European Union and Beyond

Real Estate Transfer Tax Reform in Austria – More Revenue, More Complexity?

Workcation – Flying under the Radar or to a Country Approved by the Employer: Income Tax and Social Security Implications

Excluding Investment Arbitration through Double Tax Agreements with a New Article 25 of the UN Model: A Feasible Way Forward?

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