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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12104 results found
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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

Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

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

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

Transfer Pricing Implications in the Era of Crypto Assets

Munar, E.
USD 50

Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International

Patel, V.T.; Sen, S. (Sumanta); Bhoira, Y.
USD 50

Risk Matrix Approach in Selecting Comparable Parties for Transfer Pricing Benchmarking: A Practical Framework for Multinational Enterprises

Adrinata, R.
USD 50

Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)

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.
USD 50

Global Business, Local Rules: Cracking the Code of e-Invoicing in Malaysia

Raja Kumaran, P.; Arokiam, S.M.
USD 50

Unlocking New Tax Incentives in Vietnam to Enhance Private Sector Business Development

Nguyen, H.N. Thi; Nguyen Hoang, N.A.; Nguyen Ngoc, M.N.
USD 50

The Legality of Brazil's Dual Method of Implementing Selected GloBE Model Rules through Dynamic Reference

Calich da Fonseca, I. Garcia
USD 50
Showing 24 of 12104