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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12080 results found
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Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

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

Pillar Two and the Existing Corporate Tax Regime: Are Amendments Necessary?

Milev, T.
USD 45

Administrative Court of the Canton of Zug, Decision A 2023 1 (5 December 2024): Inadmissibility of Multi-Year Testing for Negative Operating Margin Resulting from Routine Distribution Activities

Denger, B.
USD 45

Comparability Analysis in Practice: Recent Developments from Transfer Pricing Audits and Court Cases

Ökten, R.; Schoorl, D.; Kleimann, M.
USD 45

Italian Digital Service Tax: Will the Sunset Clause Never Apply?

Scandone, F.S.; Dri, S.
USD 45

Focus on Fairness – The Binding Power of Requests for Recovery and Precautionary Measures under the EU Recovery Directive (2010/24)

Duvinage, L.
USD 45

Who Benefits from the Concessional Corporate Tax Regime in India?

Mukherjee, S. (Sacchidananda)
USD 45

On Trial: The Burden of Proof in Dutch Transfer Pricing Case Law

Wingerter, B.; Boom, J. van
USD 45

The UN Tax Framework Convention: How It Started, What Has Happened and Where Is It Going for Developing Countries

Marsit, S.; García, X.
USD 45

Principal Structures in Europe: A View from Germany and France

Conort, B.; Weigelt, Y.
USD 45

Commission

Xygka, A.
USD 45

Parliament

Xygka, A.
USD 45
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