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.

11898 results found
Mazansky, E.

Cross-Border Estate Planning and Its Income Tax Consequences in South Africa

USD 45
Parsons, S.; Marais, A.; Hattingh, P.J.

Regulating Tax Avoidance Driven by AI Neural Networks: Strengths and Weaknesses of General Anti-Avoidance Regimes in South Africa and Elsewhere

USD 45
Brincker, E.

An Analysis of the Participation Exemption and International Headquarter Regimes in South Africa That Aim to Attract Intermediate Holding Companies and the Interaction Thereof with the OECD’s Pillar Two Proposals

USD 45
Vergouwen, T.M. (Mees)

The Interaction between Directives and Tax Treaties: Three Case Studies

USD 45
Markham, M.

The Search for Certainty in Dispute Resolution in International Tax: An Evaluation of OECD Statistics and Initiatives

USD 45
Erdős, G.; Czoboly, G.

Smart Answers to GloBE Challenges Faced by a Small Country

USD 45
Scherleitner, M.; Mäki, N.

The HOT Proposal and Primary EU Law – An Examination and Suggestions to Address Possible Validity Concerns

USD 65
Zucchetti, S.; Lanfranchi, O.; Lishi, G.; Marchetti, T.; Erb, M.

Pillar One, Amount B: The First Step towards a More Modern Transfer Pricing Practice: What Is Next?

USD 45
Nieminen, M.; Urpilainen, M.

Country Report

USD 45
Annacondia, F.

The Court of Justice of the European Union – Recently Decided and Pending Cases

USD 45
Martínez Laguna, F.D.

Country Report

USD 45
Croneberg, R.

Country Report

USD 45