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.

11859 results found
Das, R.R.; Tayal, S.

Comparing Two Subject to Tax Rules: The United Nations vs. the OECD/Inclusive Framework – Which Version Is Better for Developing Countries?

USD 45
Pistone, P.; Vlugt, S. van der; Serafimova, M.

Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation

USD 65
Habaasa, A.

VAT on Imported Services in Africa – Why Consumption and Reverse Charge Concepts Remain Crucial

USD 45
Ooi, V.

Navigating Unutilized Tax Losses in Singapore, Malaysia and Brunei

USD 45
Brouwers, D.M.; Boomsma, E.

Funding of IP within the DEMPE Framework

USD 45
Butler, M.; Wang, L.

Full Federal Court Allows PepsiCo’s Appeal and Reverses Decision to Impose Royalty Withholding Tax and Diverted Profits Tax on “Embedded Royalties”

USD 45
Manzi, G.; Menozzi, M.

Another Italian Supreme Court Decision on the “Beneficial Ownership” Concept for the Purposes of the EU Parent-Subsidiary Directive (2011/96)

USD 45
Donno, D.; Kern, A.; Reinsberg, B.

Gendered Taxation: IMF Tax Advice and the Unintended Disempowerment of Women

USD 65
Imparato, D.

UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union

USD 80
Xygka, A.

Professional Secrecy in the Era of the Administrative Cooperation Directive: Ordre des Avocats du Barreau de Luxembourg (Case C-432/23)

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Council

USD 45