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
newest

Council

Grant Hap, A.
USD 45

Interest Limitation Rules: At a Crossroads between National Sovereignty and Harmonization

Hillmann, L.; Hoehl, R.
USD 45

The Impact of the BEPS Multilateral Instrument on International Tax Policies

Hattingh, P.J.
USD 45

Goodbye to All That? A Requiem for the Destination-Based Cash Flow Tax

Shaviro, D.N.
USD 45

When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent ECJ Decisions

Bundgaard, J.; Koerver Schmidt, P.; Tell, M.; Nørgaard Laursen, A.; Aarup, L.B.
USD 45

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

Kuźniacki, B.
USD 45

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

Kuźniacki, B.
USD 65

GCC VAT - International Goods

Hull, H.R.; Scalia, R.
USD 45

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

Lamensch, M.C.S.
USD 45

Postponed Accounting for Import VAT in Finland

Kaleva, A.; Ruohola, T.
USD 45

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

Hellerstein, W.
USD 45

Ten Questions about Why and How to Tax the Digitalized Economy

Schön, W.
USD 45
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