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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Year
12031 results found
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Vaidya, P.

India’s Financial Markets – A Story of Globalization and the Last Mile

USD 45
Rizzo, A.; Hassan, G.

Addressing the Use of AI by EU Tax Authorities: Towards a Common Framework of Taxpayer Protection

USD 45
Münch, M. (Maurice); Velte, P.

Tax-Related Sustainability Reporting: Theoretical and Normative Implications from a European Perspective

USD 45
Kuźniacki, B.; Weeghel, S. van

VCLT and the Peaceful Coexistence of Tax and Investment Treaties: A Case Study of Limited MFN Clauses and the FET Standard

USD 65
Oei, S-Y.; Ring, D.M.

The Conflictual Core of Global Tax Cooperation

USD 65
Verlinden, I.; De Baets, S.

The ECJ Apple Judgment: A Sour Tarte Tatin

USD 45
Raunio, M.

The Supreme Administrative Court’s Ruling on Compensation for a Business Restructuring: The Tax Administration Failed to Identify the Something of Value That Allegedly Had Transferred

USD 45
Tourmous, K.; Tourmous, K.

Belgian VAT Exemption for Transactions on Cryptocurrencies: Scope of Application and Boundaries

USD 45
Siregar, N.; Suryani, H.; Munaiseche, D.

Resolving Indonesian Tax Audits: The Role of Quality Assurance

USD 45
Çifci, H.B.; Ramos Obando, R.

Enhancing Tax Treaty Negotiations through the Lens of Representation

USD 45
Bancalari, M.; Manica, M.

A Brand-New Italian VAT Decree – Italy Is Looking Forward to a Closer Harmonization with EU VAT Principles

USD 45
Bernstein, R. (Ronald); Hervé, Y.

Thoughts on the Amount B Framework: Considerations for Contributions within and beyond the Baseline Scope

USD 45