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
12028 results found
newest
Lin, G.

Practical notes on application of tax treaties when conducting business in China

USD 45
New
Michel, B.

International Association of Tax Judges (IATJ) Webinar: Turbulent Times for Tax Treaties

USD 45
New
Broek, H. van den; Bark, N.

Does the CJEU Wächtler ruling Vitiate Interest Charges Under the Exit Tax Regime of Article 5 of the ATAD?

USD 45
New
Lejeune, I.

VAT at a Crossroads: Reconsidering Reform, the VAT Expert Group’s Vision and the Argument for a Union Tax Authority

USD 45
New
Dafnomilis, V.I.

Good Intentions, Flawed Design: Balancing Transparency, Fundamental Rights and EU Principles in the EU Public CbC Reporting Directive

USD 65
New
Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; Raventós-Calvo, S.; Richelle Graulich, I.; Rust, A.

Withholding Taxes, Losses and Territoriality – Opinion Statement ECJ-TF 3/2025 on the Decision of the CJEU of 19 December 2024 in Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia Case (C-601/23)

USD 45
New
Petruzzi, R.; Cao, G.

The Prescriptive Nature of the OECD Transfer Pricing Guidelines: Drawing the Line between Recommendations and Requirements

USD 45
New
Engels, A.; Vilardi, V.

The DEMPE Concept and Its Role in Domestic Transfer Pricing Practice – Report on Belgium

USD 45
New
Bärsch, S-E.; Ditz, X.; Seibert, C.

The DEMPE Concept and Its Role in Domestic Transfer Pricing Practice – Report on Germany

USD 45
New
Hortala i Vallvé, J.; Bargalló, C.; Collado, J.

The DEMPE Concept and Its Role in Domestic Transfer Pricing Practice – Report on Spain

USD 45
New
Daluzeau, X.; Eyraud, A.; Gibert, B.

The DEMPE Concept and Its Role in Domestic Transfer Pricing Practice – Report on France

USD 45
New
Duffy, J.; McGovern, J. (James)

The DEMPE Concept and Its Role in Domestic Transfer Pricing Practice – Report on Ireland

USD 45
New