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.

11859 results found
Xygka, A.

Parliament

USD 45
Brunelli, F.; Tronci, S.; Aquaro, L.

The Fate of Investment Entities under the Global Minimum Taxation Framework with a Focus on Italy

USD 45
Szudoczky, R.; Rodríguez Peña, C.C.

Preferential Personal Income Tax Regimes in the European Union: A New Form of Permitted (Harmful) Tax Competition?

USD 65
Owens, J.P.; Piakarskaya, A.; Christodoulopoulos, T.A.; Sushkova, O.

The Use of Cooperative Compliance for Minimizing Cross-Border VAT/GST Disputes

USD 65
Maisto, G.

President’s Welcome

USD 45
Titus, A.

A New Model for Tax Governance from Africa to the Asia-Pacific

USD 45
Waris, A.

A Principled Approach to Financial Resource Collection and Allocation for the Realization of Human Rights in Creating a Global Fiscal Institution

USD 45
Pötgens, F.P.G.

Book Review: The Dependent Services Clause in Tax Treaties – A Case Law Study by Arvid Aage Skaar

USD 45
Mollagee, O.

How Appropriate Are Domestic Minimum Top-Up Taxes in Africa?

USD 45
Mazansky, E.

Cross-Border Estate Planning and Its Income Tax Consequences in South Africa

USD 45
Parsons, S.; Marais, A.; Hattingh, P.J.

Regulating Tax Avoidance Driven by AI Neural Networks: Strengths and Weaknesses of General Anti-Avoidance Regimes in South Africa and Elsewhere

USD 45
Brincker, E.

An Analysis of the Participation Exemption and International Headquarter Regimes in South Africa That Aim to Attract Intermediate Holding Companies and the Interaction Thereof with the OECD’s Pillar Two Proposals

USD 45