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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Title
Title
Year
Year
12078 results found
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Taxing the New Gig Economy

Gupta, A.
USD 45

Argentina’s Journey to a Digital VAT

Milessi, J.
USD 45

Recent Developments in Brazil Regarding the Indirect Taxation of Services in the Digital Economy

Godoi, M. Seabra de
USD 45

Taxation of Cloud Computing in Brazil: Legal and Judicial Uncertainties

Piscitelli, T.; Canen, D.
USD 45

Some Comments on the Attribution of Profits to the Digital Permanent Establishment

Brauner, Y.; Pistone, P.
USD 45

The Future of the Permanent Establishment Concept

Dhuldhoya, V.
USD 45

Introduction: A Stress-Test for the International Consensus

Goulder, R.
USD 45

Taxation of the Sharing Economy: Recurring Issues

Brandon Elliot, C.
USD 45

Permanent Establishment and the Digital Economy

Sapirie, M.
USD 45

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

Becker, A. (Adam)
USD 45

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

Hey, J.
USD 45

Value Creation: A Standard in Search of a Process

Morse, S.C.
USD 45
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