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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Title
Year
Year
12104 results found
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Hybrid Financial Instruments under Italian Tax Law: The Case of Participating Financial Instruments

Barcellona, M.; Aquilanti, F.; Barone, G. (Gabriele)
USD 50
New

Proportionate Risk Management for Tax-Related AI Systems: Analysis and Implications under EU and US Law

Rizzo, A.; Hassan, G.
USD 70
New

Climate Norms Reshaping the International Law of Taxation: Insights from the Advisory Opinions on Climate Change

Bruggen, E. van der
USD 85
New

Moving Beyond the Principal Purpose Test: An Indian Perspective on Tackling Abusive Treaty Shopping

Khetan, P.
USD 50
New

Practical Information on European VAT

Annacondia, F.
USD 50
New

The Evolution of Australia’s GAAR: From Peabody to PepsiCo

Pereira, N.
USD 50
New

Unraveling the Direct Tax Implications of the Metaverse: Where to Tax?

Baekelant , E.
USD 85
New

Unlocking VAT’s Potential: Its Role, Challenges and Policy Responses

Oordt, M. van; Lamensch, M.C.S.
USD 50
New

Client-Attorney Privilege: The Last Barrier to Tax Transparency?

Rao, S. (Siddhesh)
USD 70
New

Democratic Control over Tax Treaties: A Comparative Constitutional Perspective

Kallergis, A.
USD 70
New

Valuation Adjustment Mechanisms in China: Unravelling Tax Treatment, Local Practices and the Future

Wen, L.
USD 50
New

Behind a Swiss Blockchain Foundation is a “Business Operator”

Frescurato, D.; Sommariva , R.
USD 50
Showing 12 of 12104