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.

11902 results found
Sigurvaldadottir, V.

Considerations on Icelandic Transfer Pricing Rules in Light of First District Court Ruling in Transfer Pricing Case

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Eugene, L.

Liberation Day or Armageddon: A Guide to Negotiating the Stormy Waters of International Trade and Understanding the Implications for Businesses

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Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.

Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

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Helminen, M.

Threshold for the ATAD CFC Provision Substance Carve-Out to Apply: Significant, Substantive, Genuine or Real Economic Activities?

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Milev, T.

Pillar Two and the Existing Corporate Tax Regime: Are Amendments Necessary?

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Denger, B.

Administrative Court of the Canton of Zug, Decision A 2023 1 (5 December 2024): Inadmissibility of Multi-Year Testing for Negative Operating Margin Resulting from Routine Distribution Activities

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Ökten, R.; Schoorl, D.; Kleimann, M.

Comparability Analysis in Practice: Recent Developments from Transfer Pricing Audits and Court Cases

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Scandone, F.S.; Dri, S.

Italian Digital Service Tax: Will the Sunset Clause Never Apply?

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Duvinage, L.

Focus on Fairness – The Binding Power of Requests for Recovery and Precautionary Measures under the EU Recovery Directive (2010/24)

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Mukherjee, S. (Sacchidananda)

Who Benefits from the Concessional Corporate Tax Regime in India?

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Wingerter, B.; Boom, J. van

On Trial: The Burden of Proof in Dutch Transfer Pricing Case Law

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Marsit, S.; García, X.

The UN Tax Framework Convention: How It Started, What Has Happened and Where Is It Going for Developing Countries

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