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
Elliffe, C.

The Quiet Evolution in International Tax: Domestic Law and Double Taxation

USD 65
Xygka, A.

Parliament

USD 45
Strachey, A.

The Subject-to-Tax Rule in East Africa: Is It Worth It?

USD 65
Tao, Z.

Is There Any Consensus about Market Jurisdiction among Pillar One Participating Jurisdictions? – Comparing Source Rules for Taxing Online Advertising Services

USD 45
Sencar, D.; Iervolino, R.

Intra-Group Financing: Analysis of the Coexistence of the Arm’s Length Principle with the General Anti-Abuse Rules

USD 45
Heidecke, B.; Ebeling, F.; Weigelt, Y.

Shifting Principal Functions out of Germany: Learnings from Fiscal Court of Lower Saxony Decision of 3 August 2023, File Reference 10 K 117/20

USD 45
Dam, H. van; Blom, D.

The Dutch Court of Appeal Rules on Fundamental Transfer Pricing Questions Regarding a Business Reorganization

USD 45
Mirembe, R.

State Aid from the Transfer Pricing Lens: The Fiat Case

USD 45
Lejeune, I.

Au secours de la TVA: It Is Time for a True Union VAT System to Benefit Businesses, Member States and the EU Budget

USD 45
Tavares, R.J.S.; Verlinden, I.

Domestic Transfer Pricing Laws versus Global Standards: Harmonizing in Dissonance within the G20 and Beyond

USD 45
Dorland, F.

The Paradox of Corporate Sustainability Due Diligence: Impact on the Financial Sector

USD 45
Łukosz, K.; Wijnberg, E.; Boom, J. van

Shifting Sands in the Dutch Polder Model : A Study of the Changing Tax and Transfer Pricing Controversy Landscape in the Netherlands

USD 45