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.

11895 results found
Christodoulopoulos, T.A.; Owens, J.P.; Leigh-Pemberton, J.; Dallhammer, D.; Stern, R.

From National Cooperative Compliance to Project-Related Multilateral Cooperative Compliance

New
USD 65
Ilieva, K.

Introduction to DAC9: Functionality, Reporting Requirements and Deadlines

USD 45
Pötgens, F.P.G.; Kool, E.M.L.; Hulsebosch, B.J.M.

The Dutch Supreme Court on the Status of the OECD Commentaries, Qualification Conflicts and the Concept of “Employer” for Tax Treaty Purposes: Finally Clarity!

USD 45
Miliienko, O.

Peculiarities of Tax Legislation to Facilitate International Investment in Businesses Affected by the War in Ukraine

USD 45
Calderón Carrero, J.M.

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

USD 45
Sharma, K. (Kuldeep)

Harmonized Taxation of the Digital Economy Remains Elusive: Financial Data about US MNEs Speaks for Itself

USD 45
Hapsari, N.

Renting-Out a Second Home in Indonesia: A Case of Non-Resident Taxation

USD 45
Xygka, A.

Commission

USD 45
Xygka, A.

Parliament

USD 45
Xygka, A.

Council

USD 45
Visscher, L.

Beyond Borders: Practical Frameworks to Navigate Permanent Establishments and Profit Allocations in a Home Office Setting

USD 45
Pfeiffer, R.; Bressler, N.; Baier, D.; Lagarden, M.

Intercompany Service Fee and Licence Charges under Extraordinary Circumstances

USD 45