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.

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A Comment on the ECJ Decision in Cofidis v. Autoridade Tributária e Aduaneira (Case C-340/22): Taxing Banking Branches in Portugal and the Role of Debt and Hybrid Financial Instruments

Martins, A. (António); Taborda, D.
USD 45

Decarbonizing Economies: Balancing Growth and Green in South Africa, Mozambique, the United Kingdom and Sweden

Ndlovu, J.; Sekome, K.; Fourie, O.
USD 65

Vietnam’s Salary and Social Insurance Reforms: A Paradigm Shift for Multinational Investment

Ngo, A.T.K.; Nguyen, H.T.T.; Duong, K.H.H.
USD 45

Securing Investment Competitiveness: Singapore’s Strategic Incentive Enhancements amid Base Erosion and Profit Shifting 2.0

Tham, T.; Sim, A.
USD 45

Toward a Coordinated Approach to the Suspension of Tax Collection to Improve the Effectiveness of International Tax Dispute Resolution within the European Union

Gibert, B.; Gutmann, D.; Pasquier, C.; Sage, A.
USD 45

What Lies Ahead: Taxation of Remote Workers through an Indian Lens

Agnihotri, S.
USD 45

ECJ Decision X BV (C-585/22): Economic Reality or Sham Transaction: May the Arm’s Length Principle and Domestic Anti-Avoidance Provisions Serve the Same Purpose?

Adda, M.; Parlatore, F.G.
USD 45

Virtual Real Estate in the Metaverse: How Should Countries Allocate Taxing Rights?

Cipollini, C.
USD 65

Operational Challenges in Practice: Examining the ATO’s Thin Capitalization Rules Guidance

Rao, B.
USD 45

The Proposed EU Transfer Pricing Directive and Its Implications for the European Union Single Market: Analysing the Arm’s Length Principle and Associated Enterprise Concept

Pastuszenko, C.
USD 45

Interaction of Domestic Law Liquidation Losses and GloBE Rules from a Chilean and Dutch Perspective

Mahu Martínez, P.A.; Franco Allen, A.
USD 45

Is the Portuguese DEBRA an Example to Follow?

Morais, I. Duarte
USD 45
Showing 264 of 12080