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
Khaled Alsultan, S.

The Gulf Cooperation Council Legal Order, Institutions and Taxation

USD 80
Rawal, R.

A Critical Analysis of the 2024 Protocol to the India-Mauritius Tax Treaty

USD 45
Prakash, K.

The Indian Supreme Court’s Ruling in Nestle and the Static Interpretation – An Analysis

USD 45
Radcliffe, P.; Devisscher, R.

FASTER – A European Withholding Tax Directive to Remove Obstacles to Cross-Border Investment While Combating Tax Fraud and Abuse

USD 45
Pistone, P.; Lazarov, I.; Turina, A.

Automatic Exchange of Information and the Protection of Taxpayers’ Rights: Towards a New Multilateral Multi-Tiered Architecture

USD 45
Amalia, A.D.R.; Tambunan, M.R.U.D.

Effects of the Global Minimum Tax on Income Tax Incentive Framework in Indonesia

USD 45
Favaloro, G.A.C.

Exchange of Tax Information in the Aftermath of Brexit: Rethinking the Role of Bilateral and Multilateral Standards As a Result of the United Kingdom’s Departure from the DAC Framework

USD 45
Michel, B.

Report on the Proceedings of the Thirteenth Assembly of the International Association of Tax Judges Held in The Hague, The Netherlands, on 8 and 9 September 2023

USD 45
Doesum, A.J. van

Revisiting the Commissionaire Fiction in EU VAT Law: Cause, Effect and the Role of Identical Supplies

USD 45
Liebchen, D.; Strotkemper, N.

Latest Statistics on OECD and EU Dispute Resolution Measures (Mutual Agreement and Arbitration Procedures) for 2022, with Emphasis on the Position in Germany

USD 45
Offermanns, R.H.M.J.

Report on the Fraus Legis Symposium Held on 15 February 2024 at the Dutch Supreme Court in The Hague

USD 45
Azmi Shabestari, M.; Safaei, R.

The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions

USD 45