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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12108 results found
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The Court of Justice of the European Union – Recently Decided and Pending Cases

Annacondia, F.
USD 50

From VAT to Split Payment: A Digital Shift in Consumption Tax Design

Almeida, A.F. Ferreira de
USD 50

The Anticipated Impact of the Global Minimum Tax on Tax Competition for Developing Countries

Oguttu, A.W.
USD 50

Intellectual Property Ownership in the Legal and Transfer Pricing Landscape

Jeunink, C.; Emonts, M.J.; Boomsma, E.
USD 50

Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective

Kemboi, R.
USD 50

The Impact of ESG and the Carbon Border Adjustment Mechanism on Transfer Pricing

Valdo, A. de Oliveira
USD 50

Application of the Parent-Subsidiary Directive General Anti-Avoidance Rule in the Context of the Participation Exemption: Comments on the CJEU Decision in ‘Nordcurrent group’ UAB (C-228/24)

Zalasiński, A.
USD 50

Implementing OECD Pillar Two: A Comparative Analysis of Gibraltar, Guernsey, Isle of Man and Jersey

Bawoh, E-B.
USD 50

VAT on Cross-Border Digital Services in South Africa

Botes, M.
USD 50

Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?

Cai, Q.
USD 70

How to Adopt the Mark-to-Market Rule into Tax Legislation: A Developing Countries Perspective

Li, X. (Xinyi)
USD 50

Report on the Burden of Proof Symposium Held on 13 February 2025 in the Geertekerk in Utrecht, The Netherlands

Offermanns, R.H.M.J.
USD 50
Showing 144 of 12108