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.

Free Content
Free Content
Title
Title
Year
Year
12029 results found
newest
Wong, J.S.

VAT/GST versus MySST: Different Yet Similar

USD 45
Calderón Carrero, J.M.

Perspectives and Future Prospects of the Arm's Length Principle at EU Level Considering the Proposed European Transfer Pricing Directive (Part Two)

USD 45
Grabka, T.; Morawski, W.

Taxation of Investments in Real Estate Companies in Poland: Selected Issues

USD 45
Blumers, W.; Kahle, L.

Artificial Intelligence and Unstaffed PEs: The Favourable German Interpretation of the 2010 OECD Report

USD 45
Giardina, G.; Greco, D.; Sorci, G.

HNWIs and the Italian Tax System – The Link Between the Flat Tax and the “Impatriate” Regime: Insights from Revenue Ruling 16/2025

USD 45
Allena, M.; Turina, A.

Cooperative Compliance Programmes Across Europe – Two Decades of Experience and Possible Future Trajectories

USD 45
Čičin-Šain, N.

Apple, Amazon, Airbnb and Uber as Deemed Suppliers in EU VAT: Same Obligation, But Not the Same Rights?

USD 65
Wouters, P-J.

Belgian Tax Consolidation Regime Violates EU Parent-Subsidiary Directive (2011/96)

USD 45
Sánchez Gallardo, F.J.

Full Regularization in VAT and Its Difficulties

USD 45
Ferrari, M.

VAT Deduction and VAT Reimbursement – Two Sides of the Same “Neutrality” Coin?

USD 45
Catinari, E.

Global Tax Shifts for HNWIs: The End of the UK Res Non-Dom and Evolving International Approaches

USD 45
Ramírez Morales, P.

Input VAT Paid through Compensation Not Deductible in Mexico

USD 45