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
Kuźniacki, B.

The (In)Compatibility of Polish CFC Rules with the Constitution Pre and Post-Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)

USD 45
Kuźniacki, B.

The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application

USD 65
Hull, H.R.; Scalia, R.

GCC VAT - International Goods

USD 45
Lamensch, M.C.S.

Rendering Platforms Liable to Collect and Pay VAT on B2C Imports: A Silver Bullet?

USD 45
Kaleva, A.; Ruohola, T.

Postponed Accounting for Import VAT in Finland

USD 45
Hellerstein, W.

A US Subnational Perspective on the “Logic” of Taxing Income on a “Market” Basis

USD 45
Schön, W.

Ten Questions about Why and How to Tax the Digitalized Economy

USD 45
Prätzler, R.C.

Split Payments in VAT Systems – Is This the Future?

USD 45
Tang, J. (Jieyin)

Tax Incentives for Start-up Investments in China: New Developments

USD 45
Domina-Repiquet, M.

Is That A Tax-Transparent Fund I See? On the Perks of Being a Fund Investor in Luxembourg, France and the United Kingdom

USD 45
Thomas, M.P.; Novak, K.L.; Lowell, C.H.

Evolution of Advance Pricing Agreement Processes: Current and Future Experience in the United States

USD 45
Kofler, G.W.; Mayr, G.; Schlager, C.

Taxation of the Digital Economy: A Pragmatic Approach to Short-Term Measures

USD 45