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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Year
12108 results found
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Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler

Pereira, A. Torres
USD 50

President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures

Maisto, G.
USD 50

German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

Karnath, S.; Brugger, H.
USD 50

Open and Hidden Issues in the Interpretation of Article 2

Oepen, W. (Wolfgang)
USD 70

Residence under Article 4(1) of the OECD Model: Deemed Criteria, Preferential Tax Regimes and the Portuguese Case Study

Santos, L.J. Marques dos
USD 50

The Concept of Beneficial Ownership in Portugal

Cunha, R. da
USD 50

How to Navigate Tax Controversies in Portugal

Câmara, F. de Sousa da
USD 50

The Portuguese Fight against Corporate Indebtedness: Boosting Equity with Tax Incentives

Taborda, D.
USD 50

Tax and Transfer Pricing Challenges of Stock-Based Compensation in Singapore: Analysis and Practical Insights

Voskamp, B.; Klaassen, A.
USD 50

Transfer Pricing Certainty New Hurdle – IFRS 18

Dancau, D.
USD 50

Designing Net Wealth Taxes – Challenges in Valuing Shares in Unlisted Companies

Skar, H.; Traini, S.; Koerver Schmidt, P.; Solheim, E.T.
USD 70

The Limitation of Interest Deduction and the Tax Treatment of Groups: Time for a Change in Portugal?

Martins, A. (António)
USD 50
Showing 156 of 12108