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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Title
Title
Year
Year
12029 results found
newest
Screpante, M.S.

ECJ Rulings on VAT Exemptions in Gambling: A Step toward Fiscal Neutrality?

USD 45
Mathew, L.A.; Devan, V.V

Leveraging AI to Combat Tax Evasion: A GST Perspective

USD 45
Christodoulopoulos, T.A.; Owens, J.P.; Leigh-Pemberton, J.; Dallhammer, D.; Stern, R.

From National Cooperative Compliance to Project-Related Multilateral Cooperative Compliance

USD 65
Ilieva, K.

Introduction to DAC9: Functionality, Reporting Requirements and Deadlines

USD 45
Pötgens, F.P.G.; Kool, E.M.L.; Hulsebosch, B.J.M.

The Dutch Supreme Court on the Status of the OECD Commentaries, Qualification Conflicts and the Concept of “Employer” for Tax Treaty Purposes: Finally Clarity!

USD 45
Miliienko, O.

Peculiarities of Tax Legislation to Facilitate International Investment in Businesses Affected by the War in Ukraine

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 One)

USD 45
Sharma, K. (Kuldeep)

Harmonized Taxation of the Digital Economy Remains Elusive: Financial Data about US MNEs Speaks for Itself

USD 45
Hapsari, N.

Renting-Out a Second Home in Indonesia: A Case of Non-Resident Taxation

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Parliament

USD 45
Xygka, A.

Council

USD 45