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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Free Content
Title
Title
Year
Year
12080 results found

Council

Xygka, A.
USD 45

Navigating Fund Structures in Luxembourg: Effective Transfer Pricing Mitigating Tax Audit and Regulatory Risks

Wroblewski, P.; Rasch, M.
USD 45

VAT/GST versus MySST: Different Yet Similar

Wong, J.S.
USD 45

Perspectives and Future Prospects of the Arm's Length Principle at EU Level Considering the Proposed European Transfer Pricing Directive (Part Two)

Calderón Carrero, J.M.
USD 45

Taxation of Investments in Real Estate Companies in Poland: Selected Issues

Grabka, T.; Morawski, W.
USD 45

Artificial Intelligence and Unstaffed PEs: The Favourable German Interpretation of the 2010 OECD Report

Blumers, W.; Kahle, L.
USD 45

HNWIs and the Italian Tax System – The Link Between the Flat Tax and the “Impatriate” Regime: Insights from Revenue Ruling 16/2025

Giardina, G.; Greco, D.; Sorci, G.
USD 45

Cooperative Compliance Programmes Across Europe – Two Decades of Experience and Possible Future Trajectories

Allena, M.; Turina, A.
USD 45

Apple, Amazon, Airbnb and Uber as Deemed Suppliers in EU VAT: Same Obligation, But Not the Same Rights?

Čičin-Šain, N.
USD 65

Belgian Tax Consolidation Regime Violates EU Parent-Subsidiary Directive (2011/96)

Wouters, P-J.
USD 45

Full Regularization in VAT and Its Difficulties

Sánchez Gallardo, F.J.
USD 45

VAT Deduction and VAT Reimbursement – Two Sides of the Same “Neutrality” Coin?

Ferrari, M.
USD 45
Showing 204 of 12080