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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12080 results found
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Fiscal Pressures and Investment Certainty: The Evolution of the United Kingdom’s Oil and Gas Windfall Levy

Matikonis, K.
USD 45

Reservations of India Regarding the Application of the OECD Pillar One Amount B

Patel, V.T.; Gupta, A. (Anwesha); Wadia, R.
USD 45

The Norwegian Tax Administration’s Use of Country-by-Country Reports in Risk Analysis

Lie, M.
USD 45

Albanian Tax Reform: A Leap Forward Towards Closer International and EU Integration

Shkurtaj, G.; Beretta, G.; Cipollini, C.
USD 45

Cross-Border Transfer of Going Concern: How to Prevent VAT Distortions When Applying the TOGC No-Supply Rule across Different Member States?

Gomes, A.
USD 80

Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond)

Kuźniacki, B.; Kokott, J.
USD 45

VAT Deductions in Merger Leveraged Buyout Deals: Emerging Opportunities under Italian Case Law

Bricchetto, P.
USD 45

Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in Light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-

Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.
USD 45

Commission

Xygka, A.
USD 45

Parliament

Xygka, A.
USD 45

Council

Xygka, A.
USD 45

Overview of General Turnover Taxes and Tax Rates – January 2025

Annacondia, F.
USD 45
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