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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Poland’s Implementation of the GloBE Directive and Comparative Analysis of Global and Polish (Alternative) Minimum Tax Systems

Olejnicka, M.
USD 45

Navigating the Storm: Transfer Pricing Trends and Developments that Insurance Companies Must Know

Colombo, A.G.
USD 45

Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework

Chirichigno, S.; Segre, V.
USD 45

Wealth Tax in Spain: An Unjustified Case of Extraterritoriality

Raventós, S.
USD 45

The Potential Trade Law Implications of the Implementation or Non-Implementation of the Global Minimum Tax

Dwi Nugroho, A.; Brotoatmodjo, M.A.
USD 45

VAT Treatment of Sales of Video Game Skins on the Secondary Market

Oldiges, M.; Salewski, F.
USD 45

The Normative Shift in Corporate Tax Policy after GloBE

Magalhães, T. Diniz; Christians, A.
USD 65

Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership

Kuźniacki, B.; Kokott, J.
USD 45

Domestic Transfer Pricing: Global Neglect?

Sharma, K. (Kuldeep); Kantamneni, S.
USD 45

Demystifying the Indian Tax Regime for the Financial Services Sector

Godbole, M.; Gokhale, S.; Panhale, S.; Gadgil, A.
USD 45

Impact of the Carbon Border Adjustment Mechanism on VAT and Customs Duties in the European Union

Sadovsky, M.
USD 45

VAT Is Not a Barrier for Trade

Loquet, E.
USD 45
Showing 252 of 12080