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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.

11867 results found
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
Hapsari, N.

Renting-Out a Second Home in Indonesia: A Case of Non-Resident Taxation

New
USD 45
Xygka, A.

Commission

New
USD 45
Xygka, A.

Parliament

New
USD 45
Xygka, A.

Council

New
USD 45
Visscher, L.

Beyond Borders: Practical Frameworks to Navigate Permanent Establishments and Profit Allocations in a Home Office Setting

New
USD 45
Bjørnholm, N.; Tolstrup, B.

Danish Supreme Court Rules Unanimously for the Taxpayer in its Sixth Transfer Pricing Case

New
USD 45
Pfeiffer, R.; Bressler, N.; Baier, D.; Lagarden, M.

Intercompany Service Fee and Licence Charges under Extraordinary Circumstances

New
USD 45
Federico, L. (Lorenzo) del

Old and New Taxpayers' Rights in the Digital Age: Supranational Convergences

New
USD 80
Mochizuki, K.

Japan’s VAT Reforms and Their Implications for Foreign Businesses

New
USD 45
Heidecke, B.; Lappe, S.; Nolden, N.; Reichel, C.

Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce

New
USD 45