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
12078 results found
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Comment on Miranda Stewart’s “Redistribution between Rich and Poor Countries”

Grinberg, I.
USD 45

Redistribution between Rich and Poor Countries

Stewart, M.
USD 45

An Inverted Image Inspires a Question: Comments on Professor Ulrich Schreiber’s “Sales-Based Apportionment of Profits”

Wilkie, J.S.
USD 45

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

Spengel, C.; Heckemeyer, J.H.; Nicolay, K.; Bräutigam, R.; Stutzenberger, K.
USD 65

Sales-Based Apportionment of Profits

Schreiber, U.
USD 45

Country-by-Country Reporting and the International Allocation of Taxing Rights: Comments to Michelle Hanlon

Spengel, C.
USD 45

Country-by-Country Reporting and the International Allocation of Taxing Rights

Hanlon, M.
USD 45

Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)

Popa, O.
USD 45

Competition, Coordination and Avoidance in International Taxation

Keen, M.
USD 45

Offshore Transfers: Policies and Divergent Views

Kane, M.A.
USD 45

India’s Goods and Services Tax: Salient Features and Post-Implementation Issues

Sebastian, J.
USD 45

Taxing Uber Drivers

Joseph, A.
USD 45
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