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.

11871 results found
Avayiwoe, G.

Preferential Tax Regime for High- and New-Technology Enterprises: Analysis of the Deviation from the Nexus Approach

USD 45
Annacondia, F.

VAT Registration Thresholds in Europe

USD 45
Adegite, V.

A Review of the Nigerian Country-by-Country Reporting Regulations

USD 45
Collier, R.S.; Riedel, N.

The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries

USD 45
Vanhee, T.; Thomas, G.

VAT on Real Estate Transactions – A Comparative View of Saudi Arabia and the United Arab Emirates

USD 45
Nielsen, L.F.

New Perspective on the Taxation of CFCs in Third Countries?

USD 45
Capitta, F.

The Relationship between the EU Parent-Subsidiary Directive (2011/96) and Tax Treaties under Italian Case Law: Is Double Non-Taxation Always Undesirable?

USD 45
Calderón Carrero, J.M.

The OECD International Compliance Assurance Programme: Just a New Multilateral and Cooperative Model of Tax Control for Multinational Enterprises?

USD 45
Zutt, J.

VAT Impact of Brexit for Customers in the Financial Services Industry

USD 45
Mazzoni, G.

(Re)defining the Balance between Tax Transparency and Tax Privacy in Big Data Analytics

USD 45
Xu, D. (Diheng)

Improved Tax Dispute Resolution between China and the ASEAN Countries under the Belt and Road Initiative

USD 45
Carman, P.D.

Wayfair: The United States Steps toward Virtual Nexus

USD 45