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.

11872 results found
Zutt, J.; Boy, U.

VAT Exemption on Individual Investment Management Where Assets Are Pooled

USD 45
Huibregtse, S.B.; Ottoni, P.; Muñoz Rodríguez, S.C.

How Technology Is Changing Taxation in Latin America

USD 45
Nylen, P.C.

Taxpayers Need Game of Thrones Powers to Save Them: The Internal Revenue Service Issues Notice 2017-07

USD 45
Petruzzi, R.

Transfer Pricing, Users’ Participation and Profit Attribution to Digital Permanent Establishments: A Case Study

USD 45
Heidecke, B.; Kircher, M.; Sussick, J.

German Tax Authorities’ First Reaction after the ECJ’s Hornbach Decision – An Attempt to Limit the Damage?

USD 45
Jain, T.

Transfer Pricing Rules for India’s Goods and Services Tax

USD 45
Krastanov, S.

The Bulgarian Proposal for the Introduction of Mandatory Transfer Pricing Documentation

USD 45
Breimer, B.; Kroft, J. van der; Kuijsten, P.

How Can VAT Symmetry Drive Payments Innovation?

USD 45
Pérez Gautrin, C.

US Tax Cuts and Jobs Act: Part 2 – The Base Erosion and Anti-Abuse Tax (BEAT)

USD 45
Jain, S.; Prebble, J.

Conceptual Problems of Beneficial Ownership and the Corporate Veil

USD 45
Corral, M.

TP Regulation Regarding Cost and Distribution Arrangements under Notice 55-18

USD 45
Carreño, F.; Perelló, J.

Plans Regarding Digital Taxes

USD 45