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
Dhuldhoya, V.

The Future of the Permanent Establishment Concept

USD 45
Goulder, R.

Introduction: A Stress-Test for the International Consensus

USD 45
Brandon Elliot, C.

Taxation of the Sharing Economy: Recurring Issues

USD 45
Sapirie, M.

Permanent Establishment and the Digital Economy

USD 45
Becker, A. (Adam)

Japanese Tax Reforms Square Up to BEPS Action 1 to Tackle Tax Challenges of the Growing Digital Economy

USD 45
Hey, J.

“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative

USD 45
Morse, S.C.

Value Creation: A Standard in Search of a Process

USD 45
Grinberg, I.

Comment on Miranda Stewart’s “Redistribution between Rich and Poor Countries”

USD 45
Stewart, M.

Redistribution between Rich and Poor Countries

USD 45
Wilkie, J.S.

An Inverted Image Inspires a Question: Comments on Professor Ulrich Schreiber’s “Sales-Based Apportionment of Profits”

USD 45
Spengel, C.; Heckemeyer, J.H.; Nicolay, K.; Bräutigam, R.; Stutzenberger, K.

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

USD 65
Schreiber, U.

Sales-Based Apportionment of Profits

USD 45