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
Year
Year
12029 results found
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Xygka, A.

Parliament

USD 45
Hoor, O.R.

Classification of Financing Instruments for Luxembourg Tax Purposes

USD 45
Butler, G.

Internal and External Management of Collective Investment Undertakings: Investor Protection, National Taxation and the Free Movement of Capital

USD 45
Purpura, A.

The Taxation of “Benefit” Companies in Italy: A Targeted Comparison within the EU Context

USD 45
Munar, E.

Transfer Pricing Challenges in Commodity Transactions: A Review of Case Law from Colombia

USD 45
Karadima, A.

20 Years after Marks & Spencer: Was It Over Then? And Is It Over Now?

USD 45
Zhang, L. (Luis); Mahemuti, M.

Redefining Boundaries and Compliance: A Strategic Review of China’s New VAT Law

USD 45
Sigurvaldadottir, V.

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

USD 45
Eugene, L.

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

USD 45
Helminen, M.

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

USD 45
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 2/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

USD 45
Milev, T.

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

USD 45