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
Title
Year
Year
12099 results found
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
New

Bilateral Advance Pricing Agreements under Article 25 of the Italy-United States Double Taxation Treaty: Legal Frameworks, Procedures and Emerging Challenges

Zucchetti, S.; Johnson, F.C.; Marchetti, T.; Mazzone, S.
USD 50
New

The Forestal Aurora Case: Insights from the First Case Application of the Chilean GAAR

Franco Allen, A.; Mahu Martínez, P.A.
USD 50
New

Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Dijk, W. van; Martel, R.; Laman, B.
USD 50
New

PepsiCo in the High Court of Australia: Last Drinks for the Commissioner of Taxation

Sadiq, K.; Dirkis, M.J.
USD 50

VAT, Tax Confidentiality and Human Rights: What Is Happening with Personal Data Protection in Mexico?

Alcayde Escalante, M. de F.; Contreras Angulo, S.C.
USD 50
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