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.

11868 results found
Uslu, Y.

An Analysis of “Google Taxes” in the Context of Action 7 of the OECD/G20 Base Erosion and Profit Shifting Initiative

USD 45
Bal, A.M.

Managing EU VAT Risks for Platform Business Models

USD 45
Valente, P.

Digital Revolution. Tax Revolution?

USD 45
Sheppard, L.A.

Digital Permanent Establishment and Digital Equalization Taxes

USD 45
Petruzzi, R.; Buriak, S.

Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?

USD 45
Sarfo, N.A.

Finding Middle Ground over Unilateral Digital Taxation

USD 45
Larking, B.

A Review of Comments on the Tax Challenges of the Digital Economy

USD 45
Gupta, A.

Taxing the New Gig Economy

USD 45
Milessi, J.

Argentina’s Journey to a Digital VAT

USD 45
Godoi, M. Seabra de

Recent Developments in Brazil Regarding the Indirect Taxation of Services in the Digital Economy

USD 45
Piscitelli, T.; Canen, D.

Taxation of Cloud Computing in Brazil: Legal and Judicial Uncertainties

USD 45
Brauner, Y.; Pistone, P.

Some Comments on the Attribution of Profits to the Digital Permanent Establishment

USD 45