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
Bal, A.M.

Blockchain, Initial Coin Offerings and Other Developments in the Virtual Currency Market

USD 45
Turina, A.

Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World

USD 65
Christians, A.; Apeldoorn, L.

The OECD Inclusive Framework

USD 45
Zucchetti, S.; Tombesi, G.; Tardini, A.; Lanfranchi, O.

The Italian Branch Exemption Regime in Light of the Most Recent Domestic and International Developments

USD 45
Annacondia, F.

Overview of General Turnover Taxes and Tax Rates – January 2018

USD 45
Piantavigna, P.

The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning

USD 65
Grant Hap, A.

Commission

USD 45
Grant Hap, A.

Council

USD 45
Hillmann, L.; Hoehl, R.

Interest Limitation Rules: At a Crossroads between National Sovereignty and Harmonization

USD 45
Hattingh, P.J.

The Impact of the BEPS Multilateral Instrument on International Tax Policies

USD 45
Shaviro, D.N.

Goodbye to All That? A Requiem for the Destination-Based Cash Flow Tax

USD 45
Bundgaard, J.; Koerver Schmidt, P.; Tell, M.; Nørgaard Laursen, A.; Aarup, L.B.

When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent ECJ Decisions

USD 45