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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.

2035 results found
Miliienko, O.

Peculiarities of Tax Legislation to Facilitate International Investment in Businesses Affected by the War in Ukraine

New
USD 45
Calderón Carrero, J.M.

Perspectives and Future Prospects of the Arm's Length Principle at EU Level Considering the Proposed European Transfer Pricing Directive (Part One)

New
USD 45
Sharma, K. (Kuldeep)

Harmonized Taxation of the Digital Economy Remains Elusive: Financial Data about US MNEs Speaks for Itself

New
USD 45
Kuźniacki, B.; Kokott, J.

Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond)

USD 45
Dwi Nugroho, A.; Brotoatmodjo, M.A.

The Potential Trade Law Implications of the Implementation or Non-Implementation of the Global Minimum Tax

USD 45
Kuźniacki, B.; Kokott, J.

Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership

USD 45
Sharma, K. (Kuldeep); Kantamneni, S.

Domestic Transfer Pricing: Global Neglect?

USD 45
Mahu Martínez, P.A.; Franco Allen, A.

Interaction of Domestic Law Liquidation Losses and GloBE Rules from a Chilean and Dutch Perspective

USD 45
Mukundan, G.S.

The Illusion of Inclusivity: Analysing the Psychological Factors Affecting Developing Countries in Consensus-Driven International Tax Negotiations

USD 45
Grinberg, I.

Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement

USD 45
Kohart, S.

Comments on Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement

USD 45
Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos

Does the “Realistic Options” Concept in the OECD TP Guidelines Undermine Legal Certainty and the Arm’s Length Standard?

USD 45