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.

11859 results found
Burkhalter-Martinez, N.; Roy-Stämpfli, J.

Primary, Corresponding and Secondary Transfer Pricing Adjustments

USD 45
Kirunda, R.

Evolution and Process: A Critical Assessment of the Fiscal Terms in Uganda’s Petroleum Production Sharing Agreements

USD 45
Arginelli, P.; Ronco, S.M.

Corporate Tax Residence Reform under Italian Law

USD 45
Sadiq, K.

Australia’s Thin Capitalization Regime: Financial Entities and Authorized Deposit-Taking Institutions (ADIs) are Put on Notice

USD 45
Riedl, A.; Miakota, O.

DEMPE – Still a Long Way to Go

USD 45
Badenhorst, M.

Revenue Service 6 March 2024 TC Judgment Case No. IT 14302

USD 45
Chayo Dichi, N.

International Tax Transparency Standards and the Tackling of Illicit Financial Flows

USD 45
Zalasiński, A.

The Final Loss Saga under the EEA Agreement – Comments on the EFTA Court’s Judgment in E-7/23 ExxonMobil Holding Norway

USD 45
Pollitzer, M.

Are the Confidentiality Obligations of Tax Authorities under Exchange of Information towards Taxpayers a “Treaty Benefit” for Purposes of the Principal Purpose Test?

USD 45
Cejie, K.

Who Is Leading the Dance? or Should the Main Principles of Taxation Be Adjusted in Accordance with Coordination Principles of Social Security? – Teleworking and Beyond

USD 65
Tibilova, E.

The Individual Side of International Taxation: The Case of the OECD/G20 BEPS Project

USD 65
Murzagaliev, E.Ch.

Definition of the Concept of a Transnational Tax Crime for Ensuring National Security and International Cooperation in the Eurasian Legal Space

USD 80