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.

11898 results found
Cejie, K.

Who Is Leading the Dance? or Should the Main Principles of Taxation Be Adjusted in Accordance with Coordination Principles of Social Security? – Teleworking and Beyond

USD 65
Tibilova, E.

The Individual Side of International Taxation: The Case of the OECD/G20 BEPS Project

USD 65
Murzagaliev, E.Ch.

Definition of the Concept of a Transnational Tax Crime for Ensuring National Security and International Cooperation in the Eurasian Legal Space

USD 80
Khaled Alsultan, S.

The Gulf Cooperation Council Legal Order, Institutions and Taxation

USD 80
Rawal, R.

A Critical Analysis of the 2024 Protocol to the India-Mauritius Tax Treaty

USD 45
Prakash, K.

The Indian Supreme Court’s Ruling in Nestle and the Static Interpretation – An Analysis

USD 45
Radcliffe, P.; Devisscher, R.

FASTER – A European Withholding Tax Directive to Remove Obstacles to Cross-Border Investment While Combating Tax Fraud and Abuse

USD 45
Pistone, P.; Lazarov, I.; Turina, A.

Automatic Exchange of Information and the Protection of Taxpayers’ Rights: Towards a New Multilateral Multi-Tiered Architecture

USD 45
Amalia, A.D.R.; Tambunan, M.R.U.D.

Effects of the Global Minimum Tax on Income Tax Incentive Framework in Indonesia

USD 45
Favaloro, G.A.C.

Exchange of Tax Information in the Aftermath of Brexit: Rethinking the Role of Bilateral and Multilateral Standards As a Result of the United Kingdom’s Departure from the DAC Framework

USD 45
Michel, B.

Report on the Proceedings of the Thirteenth Assembly of the International Association of Tax Judges Held in The Hague, The Netherlands, on 8 and 9 September 2023

USD 45
Doesum, A.J. van

Revisiting the Commissionaire Fiction in EU VAT Law: Cause, Effect and the Role of Identical Supplies

USD 45