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.

Free Content
Free Content
Title
Title
Year
Year
12029 results found
newest
Chirichigno, S.; Segre, V.

Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework

USD 45
Raventós, S.

Wealth Tax in Spain: An Unjustified Case of Extraterritoriality

USD 45
Dwi Nugroho, A.; Brotoatmodjo, M.A.

The Potential Trade Law Implications of the Implementation or Non-Implementation of the Global Minimum Tax

USD 45
Oldiges, M.; Salewski, F.

VAT Treatment of Sales of Video Game Skins on the Secondary Market

USD 45
Magalhães, T. Diniz; Christians, A.

The Normative Shift in Corporate Tax Policy after GloBE

USD 65
Kuźniacki, B.; Kokott, J.

Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership

USD 45
Sharma, K. (Kuldeep); Kantamneni, S.

Domestic Transfer Pricing: Global Neglect?

USD 45
Godbole, M.; Gokhale, S.; Panhale, S.; Gadgil, A.

Demystifying the Indian Tax Regime for the Financial Services Sector

USD 45
Sadovsky, M.

Impact of the Carbon Border Adjustment Mechanism on VAT and Customs Duties in the European Union

USD 45
Loquet, E.

VAT Is Not a Barrier for Trade

USD 45
Martins, A. (António); Taborda, D.

A Comment on the ECJ Decision in Cofidis v. Autoridade Tributária e Aduaneira (Case C-340/22): Taxing Banking Branches in Portugal and the Role of Debt and Hybrid Financial Instruments

USD 45
Ndlovu, J.; Sekome, K.; Fourie, O.

Decarbonizing Economies: Balancing Growth and Green in South Africa, Mozambique, the United Kingdom and Sweden

USD 65