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
Dourado, A.P.; Müller, J.M.; Rangel, L.; Spengel, C.

Tax Neutrality Treatment of Investment Funds in the European Union

USD 65
Apostolidou, E.

Environmental Policies and Tax Incentives in the Pillar Two Era: A Comparison of the EU and US Approaches

USD 45
Allen, C. (Christina)

Evaluating the Subject to Tax Rule in Nigeria: Implications, Challenges and Strategic Considerations amid Global Tax Reforms

USD 45
Wouters, P-J.

Mandatory Disclosure Regime for Cross-Border Tax Planning Arrangements (DAC6): ECJ Confirms Compatibility with EU Law

USD 45
Müller, R. (Robert)

Tax Challenges and Potential Opportunities Arising from Decentralized Autonomous Organizations

USD 45
Addamiano, A.

Cross-Border Dispute Resolution in Tax Matters: A Luxembourg Overview

USD 45
Poh, E.H.

Singapore: Insights from Hong Kong Case Law on Locating the Source of Business Profits

USD 45
Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Ivanovski, A.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.

Apple Case: State Aid Concerning the (Mis)allocation of Profits to Irish PEs – Opinion Statement ECJ-TF 2/2024 on the Decision of the CJEU of 10 September 2024 in Commission v. Ireland and Others (Joined Cases C-465/20 P)

USD 45
Helminen, M.

KHO 2024:58: Items Covered by the ATAD Interest Deduction Limitation

USD 45
Screpante, M.S.

The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Court of Justice

USD 45