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.

11898 results found
Screpante, M.S.

The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Court of Justice

USD 45
Butler, G.

Public Pension Funds in EU Member States: Their Comparability and Tax Treatment under the Free Movement of Capital (Keva and Others (Case C-39/23))

USD 45
Adda, M.; Steinhart, J.

New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel

USD 45
Quaratino, L.; Antinucci, B.

Potential Tax Discrimination against Italian-Sourced Dividends and Capital Gains Received by Foreign Investment Funds Not Compliant with EU Regulatory Framework

USD 45
Garavan, C.

The Apple Case: The Right Decision for the Wrong Reasons?

USD 45
Lagarden, M.

Friend or Foe? – How Should MNEs Position Themselves in View of Amount B?

USD 45
Karnath, S.; Brugger, H.

New Rules on Inbound Intercompany Financing Transactions

USD 45
Oguttu, A.W.

Taxing High-Net-Worth Individuals: Recommendations from an African Perspective

USD 65
Frescurato, D.; Sommariva , R.

Cross-Border Tax Ramifications of Swiss Blockchain Foundations: How Can a Rock Dam the Sea?

USD 45
Cejie, K.

Let’s End the Fuss about Home Offices as Permanent Establishments for Cross-Border Teleworking

USD 45