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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12029 results found
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Visscher, L.

Beyond Borders: Practical Frameworks to Navigate Permanent Establishments and Profit Allocations in a Home Office Setting

USD 45
Pfeiffer, R.; Bressler, N.; Baier, D.; Lagarden, M.

Intercompany Service Fee and Licence Charges under Extraordinary Circumstances

USD 45
Bjørnholm, N.; Tolstrup, B.

Danish Supreme Court Rules Unanimously for the Taxpayer in its Sixth Transfer Pricing Case

USD 45
Federico, L. (Lorenzo) del

Old and New Taxpayers' Rights in the Digital Age: Supranational Convergences

USD 80
Mochizuki, K.

Japan’s VAT Reforms and Their Implications for Foreign Businesses

USD 45
Heidecke, B.; Lappe, S.; Nolden, N.; Reichel, C.

Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce

USD 45
Pfister, R.A.

Rethinking the Swiss Withholding Tax on Bonds: A Critical Analysis of Its Swiss Tax Impact

USD 45
Schaffner, J.; Dahan, B.

New Circular Letter on Upstream Loans

USD 45
Tampakoudi, K-A.

Pillar Two and Luxembourg’s CFC Tax Regime: A Roadmap to Tax Liability and Compliance

USD 45
Malherbe, J.; Overeem, M. van

The Belgian Tax on Stock Exchange Transactions and its Application to Investment Funds

USD 45
Matikonis, K.

Fiscal Pressures and Investment Certainty: The Evolution of the United Kingdom’s Oil and Gas Windfall Levy

USD 45
Patel, V.T.; Gupta, A. (Anwesha); Wadia, R.

Reservations of India Regarding the Application of the OECD Pillar One Amount B

USD 45